Legal Opinion
Paxton v. Commissioner
United States Tax Court
Decided May 20, 1991No. Docket No. 34502-87Unpublished
1Opinion of the Court
LARRY W. AND BARBARA L. PAXTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paxton v. Commissioner
Docket No. 34502-87
United States Tax Court
T.C. Memo 1991-217; 1991 Tax Ct. Memo LEXIS 257; 61 T.C.M. (CCH) 2630; T.C.M. (RIA) 91217;
May 20, 1991, Filed
Decision will be entered under Rule 155.
O. Christopher Meyers, for the petitioners.
Anthony S. Gasaway and Michael J. O'Brien, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM OPINION
Respondent determined the following deficiencies in, and addition to, petitioners' Federal income tax:
Additiion to Tax
Year
Deficiency
Under Sec. 6661
1983
$…
2Cases cited19 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
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