Legal Opinion
Burns v. Commissioner
United States Tax Court
Decided February 17, 1987No. Docket No. 31285-85UnpublishedCited by 3 opinions
1Opinion of the Court
DAVID A. BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burns v. Commissioner
Docket No. 31285-85.
United States Tax Court
T.C. Memo 1987-90; 1987 Tax Ct. Memo LEXIS 86; 53 T.C.M. (CCH) 136; T.C.M. (RIA) 87090;
February 17, 1987.
David A. Burns, pro se.
Doreen M. Susi, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by statutory notices of deficiency dated June 3, 1985, and May 24, 1985, determined deficiencies in petitioner's 1981, 1982 and 1983 taxable years, as follows:
Additions to Tax
Year
Deficiency
Sec. 6651(a)(1) 1
Sec. 6653(a)(1) *
Sec.…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Enoch v. CommissionerUnited States Tax Court · 1972
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Diehl v. CommissionerUnited States Tax Court · 1987
- Petzoldt v. CommissionerUnited States Tax Court · 1989