Legal Opinion
Morrow v. Commissioner
United States Tax Court
Decided August 15, 1988No. Docket No. 44710-85Unpublished
1Opinion of the Court
EDWIN P. MORROW AND CHARLENE C. MORROW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Morrow v. Commissioner
Docket No. 44710-85
United States Tax Court
T.C. Memo 1988-372; 1988 Tax Ct. Memo LEXIS 402; 55 T.C.M. (CCH) 1551; T.C.M. (RIA) 88372;
August 15, 1988; As amended January 12, 1989
Edwin P. Morrow, pro se.
Terry L. Zabel, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, in a statutory notice of deficiency dated September 16, 1985, determined income tax deficiencies and additions to tax as follows:
Addition to Tax
Year
Income Tax
Sec. 6653(a) 1
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Engdahl v. CommissionerUnited States Tax Court · 1979
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
23 more not listed; retrieve them via the Exa API.