Legal Opinion
Kemmerer v. Commissioner
United States Tax Court
Decided August 26, 1993No. Docket No. 16642-89Unpublished
1Opinion of the Court
DOUGLAS D. KEMMERER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kemmerer v. Commissioner
Docket No. 16642-89
United States Tax Court
T.C. Memo 1993-394; 1993 Tax Ct. Memo LEXIS 405; 66 T.C.M. (CCH) 550;
August 26, 1993, Filed
Decision will be entered under Rule 155.
For petitioner: Richard V. D'Alessandro.
For respondent: Caroline Ades-Pierri.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined the following deficiencies in and additions to Federal income tax for petitioner Douglas D. Kemmerer:
Additions To Tax
Sec.
Sec.
Sec.
Sec.
Year
Deficiency
16653(a)(1)
6…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
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