Legal Opinion
Lee v. Commissioner
United States Tax Court
Decided July 17, 1986No. Docket No. 3913-83UnpublishedCited by 4 opinions
1Opinion of the Court
EDWARD C. LEE and MARY C. LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lee v. Commissioner
Docket No. 3913-83.
United States Tax Court
T.C. Memo 1986-294; 1986 Tax Ct. Memo LEXIS 314; 51 T.C.M. (CCH) 1438; T.C.M. (RIA) 86294;
July 17, 1986.
Edward C. Lee, pro se.
Wayne R. Appleman, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Additions to Tax
Year
Deficiency
Sec. 6651(a)(1) 1
Sec. 6653(a)
1976
$4,733
$797
$664
1977
4,190
1,048
678
1978
4,541
1,135
686
The…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Bixby v. CommissionerUnited States Tax Court · 1972
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Gajewski v. CommissionerUnited States Tax Court · 1976
24 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Donald R. Campbell and Patricia A. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Wakeham v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Donald R. Campbell and Patricia A. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Donald R. Campbell and Patricia A. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989