Legal Opinion
Baker v. Commissioner
United States Tax Court
Decided March 25, 1981No. Docket No. 16786-79UnpublishedCited by 2 opinions
1Opinion of the Court
F. J. TORRANCE BAKER AND MILLICENT R. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Commissioner
Docket No. 16786-79.
United States Tax Court
T.C. Memo 1981-137; 1981 Tax Ct. Memo LEXIS 604; 41 T.C.M. (CCH) 1142; T.C.M. (RIA) 81137;
March 25, 1981.
F. J. Torrance Baker, pro se.
Edward F. Peduzzi, Jr., for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax and additions to tax pursuant to section 6651(a)1:
Addition to Tax
Year
Deficiency
Section 6651(a)
1973
$ 6,029.36
$…
2Cases cited30 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Primuth v. CommissionerUnited States Tax Court · 1970
- Eckert v. BurnetSupreme Court of the United States · 1931
25 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984