Legal Opinion
Hall v. Commissioner
United States Tax Court
Decided March 12, 1990No. Docket No. 36639-87Unpublished
1Opinion of the Court
ROBERT A. HALL AND ANN S. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
Docket No. 36639-87
United States Tax Court
T.C. Memo 1990-127; 1990 Tax Ct. Memo LEXIS 127; 59 T.C.M. (CCH) 80; T.C.M. (RIA) 90127;
March 12, 1990
Robert M. Wechsler, for the petitioners.
John Aletta, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:
Additions to Tax
Year
Deficiency
sec. 6653(a) 1
sec. 6653(a)(1)
sec. 6653(a)(2)
sec. 6661
1980
$ 10,138
$ 507
--
--
--
1981
17,34…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Maxe Colleen McCorkle Morris v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Dew v. CommissionerUnited States Tax Court · 1988