Legal Opinion
Judy v. Commissioner
United States Tax Court
Decided May 20, 1997No. Docket No. 12203-94Unpublished
1Opinion of the Court
RONNIE F. JUDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Judy v. Commissioner
Docket No. 12203-94
United States Tax Court
T.C. Memo 1997-232; 1997 Tax Ct. Memo LEXIS 266; 73 T.C.M. (CCH) 2808;
May 20, 1997, Filed
Decision will be entered under Rule 155.
Ronnie F. Judy, pro se.
Bonnie L. Cameron, for respondent.
BEGHE
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in petitioner's Federal income tax and penalties for taxable years 1989 and 1990 as follows: 1
Penalty
Year
Deficiency
Sec. 6662
1989
$ 6,313
$ 1,263
1990
17,439
3,488
After concessions by…
2Cases cited23 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Graves v. United StatesSupreme Court of the United States · 1893
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
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