Legal Opinion
Lane v. Commissioner
United States Tax Court
Decided July 23, 1986No. Docket Nos. 10430-79, 10431-79, 10432-79UnpublishedCited by 1 opinion
1Opinion of the Court
MARY G. LANE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lane v. Commissioner
Docket Nos. 10430-79, 10431-79, 10432-79.
United States Tax Court
T.C. Memo 1986-306; 1986 Tax Ct. Memo LEXIS 303; 51 T.C.M. (CCH) 1502; T.C.M. (RIA) 86306;
July 23, 1986.
Douglas A. Lane, pro se.
Howard P. Levine, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined deficiencies and additions to tax in petitioners' Federal income taxes as follows:
Docket No. 10430-79 -- Mary G. Lane 2
Additions to Tax
Year
Deficiency
Sec. 6653(a) 3
Sec. 6651(a)(1)
1972
$61,…
2Cases cited18 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Shih-Hsieh v. CommissionerUnited States Tax Court · 1986