Legal Opinion
Aidoo
United States Tax Court
Decided January 27, 1993No. Docket No. 6176-91Unpublished
1Opinion of the Court
JOE RICHARD AIDOO AND AUTRY LOUIE AIDOO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Aidoo
Docket No. 6176-91
United States Tax Court
T.C. Memo 1993-28; 1993 Tax Ct. Memo LEXIS 28; 65 T.C.M. (CCH) 1798;
January 27, 1993, Filed
Decision will be entered under Rule 155.
Joe Richard Aidoo and Autry Louie Aidoo, pro sese.
For respondent: Linda Neal
SHIELDS
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additions to Tax
Sec.
Sec.
Sec.
Year
Deficiency
6651(a)
6653(a)(1)(A)
6653(a)(1)(B)
1987
$…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
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