Legal Opinion

Rinehart v. Commissioner

United States Tax Court

Decided April 4, 1983No. Docket No. 6514-78UnpublishedCited by 1 opinion

1Opinion of the Court

FRANCIS E. RINEHART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rinehart v. Commissioner

Docket No. 6514-78.

United States Tax Court

T.C. Memo 1983-184; 1983 Tax Ct. Memo LEXIS 607; 45 T.C.M. (CCH) 1185; T.C.M. (RIA) 83184;

April 4, 1983.

Francis E. Rinehart, pro se.

Joan Ronder Domike and Deborah B. K. L. Rosensweig, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to the tax under section 6653(b) 1 as follows:

Additions to

Years

Tax Deficiencies

the Tax 2

1969

$2,915.20

$7,949.…

2Cases cited52 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Stone v. CommissionerUnited States Tax Court · 1971
  4. Beaver v. CommissionerUnited States Tax Court · 1970
  5. Otsuki v. CommissionerUnited States Tax Court · 1969

47 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Eriksen v. Comm'rUnited States Tax Court · 2012

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