Legal Opinion
Fine v. Commissioner
United States Tax Court
Decided December 4, 1989No. Docket No. 3333-88UnpublishedCited by 2 opinions
1Opinion of the Court
PAUL AND IRMA FINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fine v. Commissioner
Docket No. 3333-88
United States Tax Court
T.C. Memo 1989-640; 1989 Tax Ct. Memo LEXIS 640; 58 T.C.M. (CCH) 820; T.C.M. (RIA) 89640;
December 4, 1989
Leslie T. Jones, for the petitioners.
Mary P. Kimmel, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in petitioners' 1981 income tax of $ 8,587, and additions to tax of $ 429.35 under section 6653(a)(1)1 and 50 percent of the interest due on $ 8,587, pursuant to section 6653(a)(2). The…
2Cases cited15 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Smith v. CommissionerUnited States Tax Court · 1991
- Wolff v. CommissionerUnited States Tax Court · 1994