Legal Opinion
Hovhannissian v. Commissioner
United States Tax Court
Decided September 29, 1997No. Tax Ct. Dkt. No. 6556-95UnpublishedCited by 2 opinions
1Opinion of the Court
SOOREN HOVHANNISSIAN AND ESTATE OF MARY HOVHANNISSIAN, DECEASED, SOOREN HOVHANNISSIAN, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hovhannissian v. Commissioner
Tax Ct. Dkt. No. 6556-95
United States Tax Court
T.C. Memo 1997-444; 1997 Tax Ct. Memo LEXIS 530; 74 T.C.M. (CCH) 752;
September 29, 1997, Filed
Stephen G. Utz and Ann McClure, for petitioners.
Elise F. Alair and Bradford A. Johnson, for respondent.
BEGHE, JUDGE.
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, JUDGE: Respondent determined the following deficiencies, addition to tax, and penalties:
Addition to tax…
2Cases cited22 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Helvering v. OwensSupreme Court of the United States · 1939
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Marvin E. DeBough v. CommissionerUnited States Tax Court · 2014
- Debough v. Comm'rUnited States Tax Court · 2014