Legal Opinion
Maller v. Commissioner
United States Tax Court
Decided November 21, 1984No. Docket No. 23611-81UnpublishedCited by 2 opinions
1Opinion of the Court
SIDNEY MALLER AND DORIS MALLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maller v. Commissioner
Docket No. 23611-81.
United States Tax Court
T.C. Memo 1984-614; 1984 Tax Ct. Memo LEXIS 64; 49 T.C.M. (CCH) 157; T.C.M. (RIA) 84614;
November 21, 1984.
Sidney Maller, pro se.
Rona Klein, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies in, and addition to, petitioners' Federal income taxes:
Addition to tax
Year
Deficiency
Sec. 6651(a)(1) 1
1977
$4,664
1978
3,241
$837.93
After concessions by respondent, the remaining…
2Cases cited5 opinions
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Hines v. CommissionerUnited States Tax Court · 1979
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Laverty v. CommissionerUnited States Tax Court · 1973
- Robert E. Laverty and Elizabeth S. Laverty v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
3Cited by2 opinions
- Estate of Olsen v. CommissionerUnited States Tax Court · 1989
- Rosen v. United StatesDistrict Court, W.D. Virginia · 1986