Grzegorzewski v. Commissioner
United States Tax Court
Held: P understated his 1989 income from his sole-proprietor business by $ 24,825. Held, further, Ps are liable for an addition to tax under sec. 6651(a)(1), I.R.C., for failure to file timely a 1989 tax return. Held, further, Ps are liable for penalty under sec. 6662(a), I.R.C. for negligence.
1Opinion of the Court
JERZY D. GRZEGORZEWSKI AND JENNIFER S. GRZEGORZEWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grzegorzewski v. Commissioner
Docket No. 21303-93
United States Tax Court
T.C. Memo 1995-49; 1995 Tax Ct. Memo LEXIS 42; 69 T.C.M. (CCH) 1788;
January 31, 1995, Filed
Decision will be entered for respondent.
Held: P understated his 1989 income from his sole-proprietor business by $ 24,825. Held, further, Ps are liable for an addition to tax under sec. 6651(a)(1), I.R.C., for failure to file timely a 1989 tax return. Held, further, Ps are liable for penalty under sec. 6662(a), I.R.C. for…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Beaver v. CommissionerUnited States Tax Court · 1970
- Tokarski v. CommissionerUnited States Tax Court · 1986
12 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Minchem Int'l v. Comm'rUnited States Tax Court · 2015
- Hodgkins v. CommissionerUnited States Tax Court · 1996
- Marason v. CommissionerUnited States Tax Court · 1996