Legal Opinion
Hawkins v. Commissioner
United States Tax Court
Decided July 9, 1990No. Docket No. 33091-88Unpublished
1Opinion of the Court
WILLIAM ROY HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hawkins v. Commissioner
Docket No. 33091-88
United States Tax Court
T.C. Memo 1990-341; 1990 Tax Ct. Memo LEXIS 368; 60 T.C.M. (CCH) 56; T.C.M. (RIA) 90341;
July 9, 1990, Filed
Decision will be entered under Rule 155.
William Roy Hawkins, pro se.
Ruud L. Duvall, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:
Additions to Tax
Sec. 6653(a)(1)
Sec. 6653(b)
Sec.
Sec.
Year
Deficiency
(A)
(B)(1)(2)
6654
6661
1984
2Cases cited9 opinions
- 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
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Hope v. CommissionerUnited States Tax Court · 1971
4 more not listed; retrieve them via the Exa API.