Legal Opinion
Paoli v. Commissioner
United States Tax Court
Decided July 31, 1991No. Docket No. 33570-87UnpublishedCited by 1 opinion
1Opinion of the Court
STEPHEN A. PAOLI AND BETTY MAE PAOLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paoli v. Commissioner
Docket No. 33570-87
United States Tax Court
T.C. Memo 1991-351; 1991 Tax Ct. Memo LEXIS 400; 62 T.C.M. (CCH) 275; T.C.M. (RIA) 91351;
July 31, 1991, Filed
Decision will be entered under Rule 155.
William J. Gerard, for the petitioners.
Teri A. Frank, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiency in, and additions to, petitioners' 1982 Federal income tax:
Additions to tax under sections
Deficiency
6651(a)(1)
66…
2Cases cited27 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Whipple v. CommissionerSupreme Court of the United States · 1963
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Local No 499, Bd of Trustees v. Art Iron, Inc.Court of Appeals for the Sixth Circuit · 2024