Legal Opinion
Dudley v. Commissioner
United States Tax Court
Decided December 14, 1987No. Docket No. 10211-86Unpublished
1Opinion of the Court
NEVILLE BARDSLEY DUDLEY AND GLORIA MAVIS DUDLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dudley v. Commissioner
Docket No. 10211-86.
United States Tax Court
T.C. Memo 1987-607; 1987 Tax Ct. Memo LEXIS 652; 54 T.C.M. (CCH) 1288; T.C.M. (RIA) 87607;
December 14, 1987.
Neville Dudley, pro se.
Timothy S. Murphy, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 2,257 in petitioners' Federal income tax for 1981 and an addition to tax in the amount of $ 212.23 pursuant to section 6651 (a)(1). 1…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Curphey v. CommissionerUnited States Tax Court · 1980
- Baie v. CommissionerUnited States Tax Court · 1980
- Jackson v. CommissionerUnited States Tax Court · 1981
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
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