Legal Opinion
Worden v. Commissioner
United States Tax Court
Decided August 10, 1992No. Docket No. 34033-87UnpublishedCited by 1 opinion
1Opinion of the Court
MICKEY L. AND VIRGINIA L. WORDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Worden v. Commissioner
Docket No. 34033-87
United States Tax Court
T.C. Memo 1992-447; 1992 Tax Ct. Memo LEXIS 473; 64 T.C.M. (CCH) 408;
August 10, 1992, Filed
As Corrected August 17, 1992.
Decision will be entered for respondent.
For Mickey L. Worden, pro se.
For Respondent: Donald E. Edwards.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following deficiency in, and additions to, petitioners' 1982 Federal income tax:
Additions to Tax
Deficiency
Sec. 6653(a)(1)
Sec.…
2Cases cited19 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Kaplan v. CommissionerUnited States Tax Court · 1953
- Max Sobel Wholesale Liquors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mickey L. Worden Virginia L. Worden v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993