Legal Opinion
Nelsen v. Commissioner
United States Tax Court
Decided April 27, 1993No. Docket No. 1093-92Unpublished
1Opinion of the Court
FREDERICK L. AND DORIS L. NELSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nelsen v. Commissioner
Docket No. 1093-92
United States Tax Court
T.C. Memo 1993-189; 1993 Tax Ct. Memo LEXIS 192; 65 T.C.M. (CCH) 2530;
April 27, 1993, Filed
Frederick L. & Doris L. Nelsen, pro se.
For respondent: Mark J. Miller.
FAY
FAY
MEMORANDUM OPINION
FAY, Judge: This case is before the Court on respondent's Motion for Damages under I.R.C. § 6673, filed on January 26, 1993.
Petitioners resided in Pittsville, Wisconsin, at the time the petition was filed.
Respondent determined a deficiency in petitioners'…
2Cases cited6 opinions
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- McCoy v. CommissionerUnited States Tax Court · 1981
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Brooks v. CommissionerUnited States Tax Court · 1975
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