Legal Opinion
Toussaint v. Commissioner
United States Tax Court
Decided January 11, 1984No. Docket No. 19883-81UnpublishedCited by 3 opinions
Held, addition to tax for fraud determined.
1Opinion of the Court
ANDREW TOUSSAINT AND ISELA C. TOUSSAINT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Toussaint v. Commissioner
Docket No. 19883-81.
United States Tax Court
T.C. Memo 1984-25; 1984 Tax Ct. Memo LEXIS 652; 47 T.C.M. (CCH) 913; T.C.M. (RIA) 84025;
January 11, 1984.
Held, addition to tax for fraud determined.
Dougal C. Pope, for the petitioner.
Bernard b. Nelson and Sheri A. Wilcox, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the years and in the amounts…
2Cases cited6 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Stratton v. CommissionerUnited States Tax Court · 1970
- Robert Neaderland v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Neaderland v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Andrew Toussaint and Isela C. Toussaint v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- ARC Electrical Constr. Co. v. CommissionerUnited States Tax Court · 1990
- Arc Electrical Construction Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991