Legal Opinion
Keech v. Commissioner
United States Tax Court
Decided March 3, 1993No. Docket No. 4641-90UnpublishedCited by 3 opinions
1Opinion of the Court
REA H. KEECH,JR. AND MARY L. KEECH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keech v. Commissioner
Docket No. 4641-90
United States Tax Court
T.C. Memo 1993-71; 1993 Tax Ct. Memo LEXIS 69; 65 T.C.M. (CCH) 1986;
March 3, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: W. Michel Pierson.
For respondent: Sandra N. Jefferson.
WRIGHT
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency in petitioners' 1983 Federal income tax of $ 60,697 and an addition to tax under section 6661 1 of $ 15,174. Petitioners Rea H. Keech, Jr.,…
2Cases cited24 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
19 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Russell v. Comm'rUnited States Tax Court · 2008
- Meissner v. CommissionerUnited States Tax Court · 1995
- Doe v. CommissionerUnited States Tax Court · 1993