Legal Opinion
Cherry v. Commissioner
United States Tax Court
Decided October 5, 1998No. Tax Ct. Dkt. No. 25995-96UnpublishedCited by 3 opinions
1Opinion of the Court
POLLY M. CHERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cherry v. Commissioner
Tax Ct. Dkt. No. 25995-96
United States Tax Court
T.C. Memo 1998-360; 1998 Tax Ct. Memo LEXIS 357; 76 T.C.M. (CCH) 626;
October 5, 1998, Filed
Decision will be entered under Rule 155.
Robert S. Bloink, for respondent.
Polly M. Cherry, pro se.
WELLS, JUDGE.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, JUDGE: Respondent determined deficiencies in, additions to, and penalties on petitioner's Federal income taxes as follows:
Additions to Tax and Penalties
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6654
Sec. 6662(a)
1…
2Cases cited22 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Sanford v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Stewart v. Comm'rUnited States Tax Court · 2010
- Abdul Med v. Comm'rUnited States Tax Court · 2011
- SIGEL v. COMMISSIONERUnited States Tax Court · 2001