Legal Opinion
Alexander v. Commissioner
United States Tax Court
Decided December 18, 1984No. Docket No. 3300-82UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID R. ALEXANDER and LILLIAN A. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alexander v. Commissioner
Docket No. 3300-82.
United States Tax Court
T.C. Memo 1984-653; 1984 Tax Ct. Memo LEXIS 22; 49 T.C.M. (CCH) 327; T.C.M. (RIA) 84653;
December 18, 1984.
David R. Alexander, pro se.
Janine L. Hook, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1977, 1978, and 1979 and additions to tax under section 6653(a) 1 as follows:
Taxpayer
Year
Deficiency
Sec.…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Bixby v. CommissionerUnited States Tax Court · 1972
- Burnet v. HoustonSupreme Court of the United States · 1931
- Enoch v. CommissionerUnited States Tax Court · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994