Legal Opinion
Norman v. Commissioner
United States Tax Court
Decided August 25, 1986No. Docket No. 19905-84Unpublished
1Opinion of the Court
ROY J. NORMAN AND MARILYN F. NORMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Norman v. Commissioner
Docket No. 19905-84.
United States Tax Court
T.C. Memo 1986-392; 1986 Tax Ct. Memo LEXIS 210; 52 T.C.M. (CCH) 244; T.C.M. (RIA) 86392;
August 25, 1986.
Roy J. Norman, pro se.
Byron Calderon, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency and an addition to tax in petitioners' Federal income tax for the taxable year 1979 as follows:
Addition to Tax
Deficiency
Sec. 6653(a) 1
$544.00
$27.00
The issues for determination are…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- David G. Baird and Mildred B. Baird v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
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