Legal Opinion
Olivares v. Commissioner
United States Tax Court
Decided October 24, 1983No. Docket No. 5979-81UnpublishedCited by 2 opinions
1Opinion of the Court
JOSE F. OLIVARES AND NANCY OLIVARES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Olivares v. Commissioner
Docket No. 5979-81.
United States Tax Court
T.C. Memo 1983-649; 1983 Tax Ct. Memo LEXIS 139; 47 T.C.M. (CCH) 165; T.C.M. (RIA) 83649;
October 24, 1983.
Jose F. Olivares and Nancy Olivares, pro se.
Marion Friedman, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined the following deficiency and additions to tax in petitioners' 1976 Federal income tax:
Additions to Tax
Year
Deficiency
Sec. 6651(a) 1
Sec. 6653(a)
Sec. 6654(a)
1976
$19,49…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Enoch v. CommissionerUnited States Tax Court · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Joseph Baldwin Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1999
- Joseph Campbell v. CIRCourt of Appeals for the Eighth Circuit · 1999