Legal Opinion
Girgis v. Commissioner
United States Tax Court
Decided November 5, 1987No. Docket No. 8681-85UnpublishedCited by 3 opinions
1Opinion of the Court
ELAINE YOW GIRGIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Girgis v. Commissioner
Docket No. 8681-85.
United States Tax Court
T.C. Memo 1987-556; 1987 Tax Ct. Memo LEXIS 548; 54 T.C.M. (CCH) 1028; T.C.M. (RIA) 87556;
November 5, 1987
Matthew E. Bates, for the petitioner.
Edwina L. Charlemagne, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to Tax
Section
Section
Section
Section
Year
Deficiency
6651(a)(1) 1
6653(a)
6653(a)(1)
6653(a)(2)
1980
$ 42,699.00
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. OwensSupreme Court of the United States · 1939
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Girgis v. CommissionerUnited States Tax Court · 1991
- Hansen v. CommissionerUnited States Tax Court · 1994
- Hogan v. CommissionerUnited States Tax Court · 1990