Legal Opinion
Umstead v. Commissioner
United States Tax Court
Decided September 30, 1982No. Docket No. 15862-81UnpublishedCited by 4 opinions
1Opinion of the Court
WILLIAM ELZA UMSTEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Umstead v. Commissioner
Docket No. 15862-81.
United States Tax Court
T.C. Memo 1982-573; 1982 Tax Ct. Memo LEXIS 166; 44 T.C.M. (CCH) 1294; T.C.M. (RIA) 82573;
September 30, 1982.
William Elza Umstead, pro se.
Robert M. Hallmark, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the year 1979 in the amount of $295 and an addition to the tax under section 6653(a) 1 in the amount of $14.75. The issues are (1) whether…
2Cases cited11 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Bixby v. CommissionerUnited States Tax Court · 1972
- Green v. CommissionerUnited States Tax Court · 1972
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Green v. CommissionerUnited States Tax Court · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Barba v. United StatesUnited States Court of Claims · 1983
- Gregory E. Miller and Doris D. Miller v. Leroy A. Quinn, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1986
- Berardi v. Internal Revenue Service Frederick L. ReigleCourt of Appeals for the Third Circuit · 2003
- Gregory E. Miller and Doris D. Miller v. Leroy A. Quinn, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1986