Legal Opinion
Weiland v. Commissioner
United States Tax Court
Decided October 14, 1982No. Docket No. 3756-80UnpublishedCited by 1 opinion
1Opinion of the Court
RAYMOND L. WEILAND AND DOROTHY J. WEILAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Weiland v. Commissioner
Docket No. 3756-80.
United States Tax Court
T.C. Memo 1982-601; 1982 Tax Ct. Memo LEXIS 145; 44 T.C.M. (CCH) 1396; T.C.M. (RIA) 82601;
October 14, 1982.
Raymond L. Weiland, pro se.
John L. Hopkins, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income tax and an addition to tax under section 6651(a)(1)1 as follows:
Sec. 6651(a)(1)
Year
Deficiency
Addition to Tax
1974
$1,576.85
1975
918.57
$322.1…
2Cases cited13 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Director of Revenue v. J.E. Rhoads & Sons, Inc.Supreme Court of Delaware · 1993