Legal Opinion
Anderson v. Commissioner
United States Tax Court
Decided August 31, 1989No. Docket No. 5330-88Unpublished
1Opinion of the Court
WILLIAM R. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anderson v. Commissioner
Docket No. 5330-88
United States Tax Court
T.C. Memo 1989-472; 1989 Tax Ct. Memo LEXIS 472; 57 T.C.M. (CCH) 1487; T.C.M. (RIA) 89472;
August 31, 1989
Stanley D. Rauls, for the petitioner.
Nancy W. Hale, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: * Respondent determined the following deficiencies and additions to tax in petitioner's Federal income tax:
Additions to Tax
Sec.
Sec.
Sec.
Tax year
Deficiency
6653(b) 1
6653(b)(1)
6653(b)(2)
1979
$ 12,424.00
$ 53,547.27
1980
(2.00)
52,054.00
1981
332.00
7,62…
2Cases cited6 opinions
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
- Amos v. CommissionerUnited States Tax Court · 1964
- United States v. BaggotSupreme Court of the United States · 1983
- Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Rife v. CommissionerUnited States Tax Court · 1964
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