Legal Opinion
Armaganian v. Commissioner
United States Tax Court
Decided August 7, 1978No. Docket No. 4109-76UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES & ANITA E. ARMAGANIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Armaganian v. Commissioner
Docket No. 4109-76.
United States Tax Court
T.C. Memo 1978-305; 1978 Tax Ct. Memo LEXIS 211; 37 T.C.M. (CCH) 1267; T.C.M. (RIA) 78305;
August 7, 1978, Filed
Charles Armaganian, pro se.
Anthony Bruce, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax as follows:
Section
Section
Section
Year
Taxpayer
Deficiency
6653(a) 1
6651(a)(1)
6654
1969
Charles & Anita
$ 46.06
$ 2.30
$ 11.52
$
1972
Charles &…
2Cases cited12 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Fischer v. CommissionerUnited States Tax Court · 1968
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Robinson's Dairy, Inc. v. CommissionerUnited States Tax Court · 1961
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Crisman v. CommissionerUnited States Tax Court · 1980