Legal Opinion
Douglas v. Commissioner
United States Tax Court
Decided October 30, 1989No. Docket No. 49019-86Unpublished
1Opinion of the Court
MIKE DOUGLAS and VASILIKI DOUGLAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Douglas v. Commissioner
Docket No. 49019-86
United States Tax Court
T.C. Memo 1989-592; 1989 Tax Ct. Memo LEXIS 590; 58 T.C.M. (CCH) 563; T.C.M. (RIA) 89592;
October 30, 1989
John Gigounas and Edward B. Simpson, for the petitioners.
Charlotte Mitchell, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies and additions to tax in petitioners' joint individual Federal income tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6651(a)(1) 1
Sec. 6653(a)(1)
Sec…
2Cases cited28 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Crane v. CommissionerSupreme Court of the United States · 1947
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
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