Legal Opinion
Doffin v. Commissioner
United States Tax Court
Decided March 18, 1991No. Docket No. 25750-89UnpublishedCited by 2 opinions
1Opinion of the Court
RANDY G. DOFFIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Doffin v. Commissioner
Docket No. 25750-89
United States Tax Court
T.C. Memo 1991-114; 1991 Tax Ct. Memo LEXIS 127; 61 T.C.M. (CCH) 2157; T.C.M. (RIA) 91114;
March 18, 1991, Filed
Decision will be entered under Rule 155.
Garry A. Pearson, for the petitioner.
Gail K. Gibson, for the respondent.
WRIGHT, Judge.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:
Additions to tax
Year
Deficiency
Sec. 6653(a)(1)(A) 1
Sec. 6661(a)
1986
$…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- John M. Coleman v. CommissionerUnited States Tax Court · 2020
- Phuong Pham v. Comm'rUnited States Tax Court · 2016