Legal Opinion
Bagnell v. Commissioner
United States Tax Court
Decided August 23, 1993No. Docket No. 13707-92Unpublished
1Opinion of the Court
LLOYD BAGNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bagnell v. Commissioner
Docket No. 13707-92
United States Tax Court
T.C. Memo 1993-378; 1993 Tax Ct. Memo LEXIS 396; 66 T.C.M. (CCH) 463;
August 23, 1993, Filed
Decision will be entered for respondent with respect to the income tax deficiency. Decision will be entered for petitioner with respect to the additions to tax.
Lloyd Bagnell, pro se.
For respondent: Robin Herrell.
PATE
PATE
MEMORANDUM FINDINGS OF FACT AND OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules…
2Cases cited16 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Roberts v. CommissionerUnited States Tax Court · 1974
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
- De Martino v. CommissionerUnited States Tax Court · 1987
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