Rasmus v. Commissioner
United States Tax Court
Held: (1) Petitioner received unreported income during 1975 and 1976; and (2) petitioner is liable for additions to tax under sec. 6653(a), I.R.C. 1954.
1Opinion of the Court
MONCIE RASMUS, JR., AND MARIE RASMUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rasmus v. Commissioner
Docket No. 9802-79.
United States Tax Court
T.C. Memo 1984-8; 1984 Tax Ct. Memo LEXIS 664; 47 T.C.M. (CCH) 829; T.C.M. (RIA) 84008;
January 4, 1984.
Held: (1) Petitioner received unreported income during 1975 and 1976; and (2) petitioner is liable for additions to tax under sec. 6653(a), I.R.C. 1954.
Weldon H. Berry, for the petitioners.
Eddie L. Gibson, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined deficiencies in…
2Cases cited18 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Bixby v. CommissionerUnited States Tax Court · 1972
- James v. United StatesSupreme Court of the United States · 1961
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- United States v. William J. Rochelle, Jr., Trustee in Bankruptcy for John Milton Addison, BankruptCourt of Appeals for the Fifth Circuit · 1967
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. Randolph GeorgeCourt of Appeals for the Ninth Circuit · 2005
- United States v. GeorgeCourt of Appeals for the Ninth Circuit · 2005