Legal Opinion
Kotowicz v. Commissioner
United States Tax Court
Decided November 20, 1991No. Docket No. 4620-89Unpublished
1Opinion of the Court
CEDRIC R. KOTOWICZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kotowicz v. Commissioner
Docket No. 4620-89.
United States Tax Court
T.C. Memo 1991-563; 1991 Tax Ct. Memo LEXIS 611; 62 T.C.M. (CCH) 1229; T.C.M. (RIA) 91563;
November 20, 1991, Filed
Decision will be entered for the respondent.
Arnold M. Flank, for the petitioner.
John O. Walsh, Jr., for the respondent.
GOFFE, Judge.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
The Commissioner determined the following deficiencies in income tax and additions to tax against petitioner:
Taxable Year
Addition to Tax
Ended
Deficiency
1 Section 6661
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Richards v. United StatesSupreme Court of the United States · 1962
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
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