Legal Opinion
Maximoff v. Commissioner
United States Tax Court
Decided March 23, 1987No. Docket No. 23065-83UnpublishedCited by 2 opinions
1Opinion of the Court
BORIS SEMION MAXIMOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maximoff v. Commissioner
Docket No. 23065-83.
United States Tax Court
T.C. Memo 1987-155; 1987 Tax Ct. Memo LEXIS 152; 53 T.C.M. (CCH) 423; T.C.M. (RIA) 87155;
March 23, 1987.
Frank D. Berry, Jr., for the petitioner.
M. Kendall Williams, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $5,336.76 and an addition to tax under section 6653(a) 1 in the amount of $268.34 for the taxable year 1980. After…
2Cases cited5 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Golanty v. CommissionerUnited States Tax Court · 1979
- Hilaire P. Coussement v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Estelle D. Deininger v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- David Bruce Gilbert & Elinor Faye Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
3Cited by2 opinions
- ChehUnited States Tax Court · 1992
- Schell v. CommissionerUnited States Tax Court · 1994