Legal Opinion
Harrington v. Commissioner
United States Tax Court
Decided June 7, 1994No. Docket No. 10490-92Unpublished
1Opinion of the Court
JOANNA HARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harrington v. Commissioner
Docket No. 10490-92
United States Tax Court
T.C. Memo 1994-258; 1994 Tax Ct. Memo LEXIS 262; 67 T.C.M. (CCH) 3060;
June 7, 1994, Filed
For petitioner: John Gigounas.
For respondent: Allan D. Hill.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an income tax deficiency in the amount of $ 64,690.50 for the taxable year ended December 31, 1984, and additions to tax for that year under sections 6653(a) and 6661 in the amounts of $ 3,234.55 and $ 16,172.75, respectively. 1 The…
2Cases cited8 opinions
- Johnson v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Jean C. Carrieres v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Carrieres v. CommissionerUnited States Tax Court · 1975
- Rouse v. CommissionerUnited States Tax Court · 1946
- Rouse v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
3 more not listed; retrieve them via the Exa API.