Legal Opinion

Lovelady v. Commissioner

United States Tax Court

Decided November 16, 1988No. Docket No. 4249-88Unpublished

1Opinion of the Court

JOHN L. LOVELADY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lovelady v. Commissioner

Docket No. 4249-88

United States Tax Court

T.C. Memo 1988-533; 1988 Tax Ct. Memo LEXIS 561; 56 T.C.M. (CCH) 689; T.C.M. (RIA) 88533;

November 16, 1988

John L. Lovelady, pro se.

Andrew J. Dempsey, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined deficiencies in petitioner's Federal income tax liabilities for 1983, 1984, and 1985 in the respective amounts of $ 5,132, $ 12,908, and $ 13,794. Respondent did not determine any negligence additions to tax…

2Cases cited4 opinions

  1. John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
  2. Meade A. Carpenter, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1974
  3. Bujol v. CommissionerUnited States Tax Court · 1987
  4. Young v. CommissionerUnited States Tax Court · 1987

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