Legal Opinion
Phillips v. Comm'r
United States Tax Court
Decided March 19, 1984No. Docket No. 4828-78UnpublishedCited by 3 opinions
1Opinion of the Court
ELLISON PHILLIPS AND VIRGINIA PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Phillips v. Comm'r
Docket No. 4828-78.
United States Tax Court
T.C. Memo 1984-133; 1984 Tax Ct. Memo LEXIS 539; 47 T.C.M. (CCH) 1289; T.C.M. (RIA) 84133;
March 19, 1984.
John J. Vassen,Patrick B. Mathis, and Roger L. Vetter, for the petitioners.
David T. Karzon, Jr., and Reid M. Huey, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:
Year
Deficiency
1 Sec. 6653(b)
1966
$2,379
$…
2Cases cited57 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Stone v. CommissionerUnited States Tax Court · 1971
52 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Parks v. CommissionerUnited States Tax Court · 1990
- Parks v. CommissionerUnited States Tax Court · 1990
- Schachenmayr v. CommissionerUnited States Tax Court · 1991