Legal Opinion
Basdeo Balkissoon Gloria Balkissoon v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 11, 1993No. 92-2078PublishedCited by 19 opinions
1Opinion of the Court
OPINION
ERVIN, Chief Judge:
On May 5, 1986, the Commissioner of Internal Revenue (“Commissioner”) mailed by regular post a notice of deficiency to Basdeo and Gloria Balkissoon (“Taxpayers”) detailing a $33,268.58 deficiency in Taxpayers’ 1981 federal income tax paid. By way of the notice of deficiency, the Commissioner also assessed tax additions due to negligent failure to file pursuant to Internal Revenue Code (“IRC”) sections 6651(a)(1), 6653(a)(1), and 6653(a)(2), and interest on the deficiency pursuant to IRC section 6621(d). 1 Taxpay ers made a timely petition to the United States Tax…
2Cases cited14 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Brast v. Winding Gulf Colliery Co.Court of Appeals for the Fourth Circuit · 1938
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Hoyle v. Comm'rUnited States Tax Court · 2008
- David H. Hillman Suzanne Hillman v. Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2001
- Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- David H. Hillman Suzanne Hillman v. Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2001
- David S. v. United StatesUnited States Court of Federal Claims · 2007
14 more not listed; retrieve them via the Exa API.