Legal Opinion
Glagola v. Commissioner
United States Tax Court
Decided April 5, 1990No. Docket No. 21531-86Unpublished
1Opinion of the Court
PETER PAUL AND EVANGELYN B. GLAGOLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Glagola v. Commissioner
Docket No. 21531-86
United States Tax Court
T.C. Memo 1990-180; 1990 Tax Ct. Memo LEXIS 193; 59 T.C.M. (CCH) 321; T.C.M. (RIA) 90180;
April 5, 1990
Michael Harris, for the petitioners.
Gerald W. Douglas, for the respondent.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following deficiency in, and additions to, petitioners' 1981 Federal income tax:
Additions to tax under sections 1
Deficiency
6651(a)(1)
6653(a)(1)
6653(a)(2)
6654(a)
6661
$ 15,585.70
$…
2Cases cited11 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Neely v. CommissionerUnited States Tax Court · 1985
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Nicholas v. CommissionerUnited States Tax Court · 1978
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
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