Legal Opinion
Al-Hakim v. Commissioner
United States Tax Court
Decided March 16, 1987No. Docket No. 22680-81, 8173-83, 34225-83Unpublished
1Opinion of the Court
ABDUL JALIL AL-HAKIM, ET AL., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Al-Hakim v. Commissioner
Docket No. 22680-81, 8173-83, 34225-83.
United States Tax Court
T.C. Memo 1987-136; 1987 Tax Ct. Memo LEXIS 136; 53 T.C.M. (CCH) 352; T.C.M. (RIA) 87136;
March 16, 1987.
Frederick John James, for the petitioners.
Neal o. Abreu, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: In these consolidated cases, respondent determined deficiencies and additions to tax in petitioners' Federal income tax as follows:
Additions to Tax
Petitioner
Year
Deficiencies
Sec. 6653(b)…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bunnel v. CommissionerUnited States Tax Court · 1968
- Hempt Bros., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
- Kniffen v. CommissionerUnited States Tax Court · 1962
- Anders v. CommissionerUnited States Tax Court · 1977
1 more not listed; retrieve them via the Exa API.