Legal Opinion
Metas v. Commissioner
United States Tax Court
Decided January 29, 1982No. Docket Nos. 10094-79, 10096-79, 16834-79Unpublished
1Opinion of the Court
ODYSSEUS METAS AND ANTOINETTE METAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Metas v. Commissioner
Docket Nos. 10094-79, 10096-79, 16834-79.
United States Tax Court
T.C. Memo 1982-36; 1982 Tax Ct. Memo LEXIS 703; 43 T.C.M. (CCH) 376; T.C.M. (RIA) 82036;
January 29, 1982.
Odysseus Metas, pro se.
Louis T. Conti, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined the following deficiencies in and additions to the petitioners' Federal income tax:
Taxable
Date Statutory
Addition to Tax
Year
Notice Mailed
Deficiency
Sec. 6653(b) 1
1972
4/13/7…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Otsuki v. CommissionerUnited States Tax Court · 1969
- United States v. JohnsonSupreme Court of the United States · 1943
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