Legal Opinion
Diplacido v. Commissioner
United States Tax Court
Decided April 19, 1993No. Docket No. 2568-91Unpublished
1Opinion of the Court
PAT E. DIPLACIDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Diplacido v. Commissioner
Docket No. 2568-91
United States Tax Court
T.C. Memo 1993-169; 1993 Tax Ct. Memo LEXIS 176; 65 T.C.M. (CCH) 2438;
April 19, 1993, Filed
Pat E. DiPlacido, pro se.
For respondent: Michael A. Urbanos.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: By a statutory notice of deficiency, respondent determined a $ 10,081 deficiency in petitioner's 1987 Federal income tax and additions to tax of $ 1,636.75 under section 6651(a), 1 $ 504.05 under section 6653(a)(1)(A), and under section…
2Cases cited13 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Helvering v. OwensSupreme Court of the United States · 1939
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- White v. CommissionerUnited States Tax Court · 1979
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