Legal Opinion
Gardner v. Commissioner
United States Tax Court
Decided August 25, 1987No. Docket Nos. 21684-82; 20944-82UnpublishedCited by 2 opinions
1Opinion of the Court
SAMUEL C. GARDNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gardner v. Commissioner
Docket Nos. 21684-82; 20944-82.
United States Tax Court
T.C. Memo 1987-420; 1987 Tax Ct. Memo LEXIS 417; 54 T.C.M. (CCH) 250; T.C.M. (RIA) 87420;
August 25, 1987.
Hallison H. Young and Frederick A. Patmon, for the petitioner.
Oksana O. Xenos, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these consolidated cases, respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Additions
Docket No.
Year
Deficiency
Sec. 6651(a) 1
Sec.…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. BoyleSupreme Court of the United States · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
31 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kerr v. CommissionerUnited States Tax Court · 1990
- Lucia v. CommissionerUnited States Tax Court · 1991