Legal Opinion
Roundy v. Commissioner
United States Tax Court
Decided July 6, 1995No. Docket No. 13957-93UnpublishedCited by 6 opinions
1Opinion of the Court
ELNO D. AND SANDRA H. ROUNDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Roundy v. Commissioner
Docket No. 13957-93
United States Tax Court
T.C. Memo 1995-298; 1995 Tax Ct. Memo LEXIS 293; 70 T.C.M. (CCH) 6;
July 6, 1995, Filed
Decision will be entered for respondent except with respect to the conceded addition to tax.
Elno D. Roundy, pro se.
For respondent: Fred E. Green, Jr.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 8,418 in petitioners' Federal income tax and an addition to tax under section 6661(a) in the amount of $…
2Cases cited15 opinions
- Commissioner v. McCoySupreme Court of the United States · 1987
- Woods v. CommissionerUnited States Tax Court · 1989
- Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
- Estate of Cowser v. CommissionerUnited States Tax Court · 1983
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bohner v. CommissionerUnited States Tax Court · 2014
- Bohner v. CommissionerUnited States Tax Court · 2014
- Copley v. CommissionerUnited States Tax Court · 1995
- Dennis E. Bohner v. CommissionerUnited States Tax Court · 2014
- Hill v. Comm'rUnited States Tax Court · 2010
1 more not listed; retrieve them via the Exa API.