Helbig v. Comm'r
United States Tax Court
R determined that P is liable for additions to tax pursuant to sec. 6653(a)(1) and (2), I.R.C., for his 1983, 1984, and 1985 tax years and pursuant to sec. 6661(a), I.R.C., for his 1983 tax year. Held: P is liable for the additions to tax.
1Opinion of the Court
CHARLES D. HELBIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Helbig v. Comm'r
No. 8011-06
United States Tax Court
T.C. Memo 2008-243; 2008 Tax Ct. Memo LEXIS 240;
October 29, 2008, Filed
R determined that P is liable for additions to tax pursuant to sec. 6653(a)(1) and (2), I.R.C., for his 1983, 1984, and 1985 tax years and pursuant to sec. 6661(a), I.R.C., for his 1983 tax year.
Held: P is liable for the additions to tax.
Robert L. Goldstein and Amanda F. Vassigh, for petitioner.
Andrew R. Moore and Catherine J. Caballero, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
MEMO…
2Cases cited17 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Marcello v. CommissionerUnited States Tax Court · 1964
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Swanson v. Comm'rUnited States Tax Court · 2009