Legal Opinion
Schaeffer v. Commissioner
United States Tax Court
Decided May 23, 1994No. Docket Nos. 4280-91, 16258-91UnpublishedCited by 1 opinion
1Opinion of the Court
BERTON T. and MAUREEN E. SCHAEFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schaeffer v. Commissioner
Docket Nos. 4280-91, 16258-91
United States Tax Court
T.C. Memo 1994-227; 1994 Tax Ct. Memo LEXIS 228; 67 T.C.M. (CCH) 2989;
May 23, 1994, Filed
For petitioners: Michael J. Hill.
For respondent: Dawn Marie Krause.
PARKER
PARKER
MEMORANDUM OPINION
PARKER, Judge: Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:
Additions to Tax
Year
Deficiency
1Sec. 6653(a)(1)
2Sec. 6653(a)(2)
Sec. 6661
1984
$ -0-
$ 662
50% of interest
$ 3,310
on $ 13,240
1985
7,8…
2Cases cited55 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. JanisSupreme Court of the United States · 1976
50 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Silberman v. United StatesUnited States Court of Federal Claims · 1998