Legal Opinion
Dyckman v. Commissioner
United States Tax Court
Decided March 12, 1999No. 24248-95UnpublishedCited by 1 opinion
1Opinion of the Court
RICHARD L. AND KATHRYN DYCKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE,
Respondent
Dyckman v. Commissioner
No. 24248-95
United States Tax Court
T.C. Memo 1999-79; 1999 Tax Ct. Memo LEXIS 88; 77 T.C.M. (CCH) 1543; T.C.M. (RIA) 99079;
March 12, 1999, Filed
Decision will be entered for petitioners as to the additions to tax under section 6653(a)(1) and (2) and for respondent as to the addition to tax under section 6659.
Richard L. and Kathryn Dyckman, pro sese.
Louise R. Forbes and John R. Mikalchus, for respondent.
ARMEN, SPECIAL TRIAL JUDGE.
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
[1] ARMEN,…
2Cases cited13 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Freytag v. CommissionerUnited States Tax Court · 1987
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Allison v. United StatesUnited States Court of Federal Claims · 2008