Legal Opinion
Pariseau v. Commissioner
United States Tax Court
Decided March 21, 1985No. Docket No. 15951-82Unpublished
1Opinion of the Court
RAYMOND C. PARISEAU and CAROL PARISEAU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pariseau v. Commissioner
Docket No. 15951-82.
United States Tax Court
T.C. Memo 1985-124; 1985 Tax Ct. Memo LEXIS 508; 49 T.C.M. (CCH) 984; T.C.M. (RIA) 85124;
March 21, 1985.
Joel D. Brostein,Sharon E. Selk, and B. Gray Gibbs, for the petitioners.
J. Michael Melvin, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax for the years and in the amounts as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(b) 1
19…
2Cases cited24 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
19 more not listed; retrieve them via the Exa API.