Legal Opinion
Hartman v. Commissioner
United States Tax Court
Decided September 16, 1985No. Docket No. 34226-83Unpublished
1Opinion of the Court
RAYMOND M. HARTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hartman v. Commissioner
Docket No. 34226-83.
United States Tax Court
T.C. Memo 1985-482; 1985 Tax Ct. Memo LEXIS 152; 50 T.C.M. (CCH) 1058; T.C.M. (RIA) 85482;
September 16, 1985.
Raymond M. Hartman, pro se.
Frank Falvo, for the respondent.
CLAPP
MEMORANDUM OPINION
CLAPP, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:
Additions to Tax
Year
Deficiency
Secs. 6651(a) 1
6653(a)
6653(b)
6654
1978
$13,572.75
$6,786.38
$432.83
1979
13,312.99
6,656.50
557.61
1980
16,082.20
$4,020.55
$804.1…
2Cases cited19 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- 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
- McGahen v. CommissionerUnited States Tax Court · 1981
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
14 more not listed; retrieve them via the Exa API.