Legal Opinion
Rice v. Commissioner
United States Tax Court
Decided May 5, 1994No. Docket No. 27688-91UnpublishedCited by 4 opinions
1Opinion of the Court
JOHN P. RICE, JR. AND MAUREEN F. RICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rice v. Commissioner
Docket No. 27688-91
United States Tax Court
T.C. Memo 1994-204; 1994 Tax Ct. Memo LEXIS 200; 67 T.C.M. (CCH) 2921;
May 5, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Craig A. Adams.
For respondent: Dawn Marie Krause.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:
Additions to Tax
Section 1
Section
Section
Section
Year
Deficiency
6653(a)(1)(A)
6…
2Cases cited51 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. PowellSupreme Court of the United States · 1964
46 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- McCree v. Comm'rUnited States Tax Court · 2017
- Starr v. CommissionerUnited States Tax Court · 1995
- LEVITT v. COMMISSIONERUnited States Tax Court · 2001
- Taylor Miller v. CommissionerUnited States Tax Court · 2001