Legal Opinion
Gorton v. Commissioner
United States Tax Court
Decided January 30, 1985No. Docket No. 17076-82UnpublishedCited by 1 opinion
1Opinion of the Court
ERWIN W. GORTON and ANN M. GORTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gorton v. Commissioner
Docket No. 17076-82.
United States Tax Court
T.C. Memo 1985-45; 1985 Tax Ct. Memo LEXIS 582; 49 T.C.M. (CCH) 612; T.C.M. (RIA) 85045;
January 30, 1985
Jeffrey L. Shrom, for the petitioners.
R. Alan Lockyear, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1978, 1979, and 1980 and additions to tax under section 6651(a) 1 and 6653(a) as follows:
Additions to Tax
T…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Luman v. CommissionerUnited States Tax Court · 1982
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Jerome D. And Bernetta O. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Crowd Management Services, Inc. v. United StatesDistrict Court, D. Oregon · 1995