Legal Opinion
Lerma v. Commissioner
United States Tax Court
Decided December 12, 1995No. Docket No. 18324-94UnpublishedCited by 1 opinion
1Opinion of the Court
MARIA D. LERMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lerma v. Commissioner
Docket No. 18324-94.
United States Tax Court
T.C. Memo 1995-586; 1995 Tax Ct. Memo LEXIS 586; 70 T.C.M. (CCH) 1540;
December 12, 1995, Filed
Decision will be entered for respondent in the amounts of the reduced deficiency and addition to tax.
Maria D. Lerma, pro se.
Frank R. Hise, for respondent.
COHEN, Judge
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 8,913 in petitioner's Federal income tax for 1987 and an addition to tax of $ 2,228 pursuant to section…
2Cases cited15 opinions
- A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Crown v. CommissionerUnited States Tax Court · 1981
- Jones v. CommissionerUnited States Tax Court · 1956
- Clark v. CommissionerUnited States Tax Court · 1952
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- JULICHER v. COMMISSIONERUnited States Tax Court · 2002