Legal Opinion
Provost v. Commissioner
United States Tax Court
Decided May 28, 1999No. 5772-98Unpublished
1Opinion of the Court
TIMOTHY AND DEBORAH PROVOST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Provost v. Commissioner
No. 5772-98
United States Tax Court
T.C. Memo 1999-178; 1999 Tax Ct. Memo LEXIS 216; 77 T.C.M. (CCH) 2073; T.C.M. (RIA) 99178;
May 28, 1999, Filed
Decision will be entered under Rule 155.
Timothy Provost, pro se.
Caroline Ades-Pierri, for respondent.
Foley, Maurice B.
FOLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, JUDGE: By notices dated December 31, 1997, respondent determined the following deficiencies, additions to tax, and penalty, relating to petitioners' Federal income taxes:
Additio…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Hynes v. CommissionerUnited States Tax Court · 1980
- Benjamin and Helen Stratmore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1986