Legal Opinion
Erickson v. Commissioner
United States Tax Court
Decided October 10, 1989No. Docket No. 31269-84UnpublishedCited by 18 opinions
1Opinion of the Court
SIDNEY A. ERICKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Erickson v. Commissioner
Docket No. 31269-84
United States Tax Court
T.C. Memo 1989-552; 1989 Tax Ct. Memo LEXIS 550; 58 T.C.M. (CCH) 352; T.C.M. (RIA) 89552;
October 10, 1989
John D. Moats, for the petitioner.
Sara J. Barkley, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined the following deficiency in and additions to tax in petitioner's Federal income tax for 1983:
Additions to Tax
Deficiency
Sec. 6651(a)(1) 1
Sec. 6653(a)(1)
Sec. 6653(a)(2)
Sec. 6654
$ 205,379
$ 15,538
$ 10,269
50% of…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Sidney A. Erickson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- Rader v. CommissionerUnited States Tax Court · 2014
- Senter v. Comm'rUnited States Tax Court · 1995
- Laue v. Comm'rUnited States Tax Court · 2012
- Larson v. CommissionerUnited States Tax Court · 1994
13 more not listed; retrieve them via the Exa API.