Legal Opinion

GRIFFIN v. COMMISSIONER

United States Tax Court

Decided August 21, 1995No. Docket No. 6805-93Unpublished

1Opinion of the Court

RONALD L. GRIFFIN AND SHARON M. GRIFFIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

GRIFFIN v. COMMISSIONER

Docket No. 6805-93.

United States Tax Court

T.C. Memo 1995-404; 1995 Tax Ct. Memo LEXIS 400; 70 T.C.M. (CCH) 475;

August 21, 1995, Filed

Decision will be entered under Rule 155.

Ronald L. Griffin and Sharon M. Griffin, pro se.

Kay Hill, for respondent.

WRIGHT, Judge

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

Additions to Tax

Year

Deficiency

Sec. 6662(a)

1989

$ 5,913

$ 1,210

2Cases cited8 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Oberman Mfg. Co. v. CommissionerUnited States Tax Court · 1967

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