Legal Opinion

Carver v. Commissioner

United States Tax Court

Decided August 28, 1985No. Docket No. 4553-82Unpublished

1Opinion of the Court

ROBERT W. CARVER AND DIANA CARVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carver v. Commissioner

Docket No. 4553-82.

United States Tax Court

T.C. Memo 1985-454; 1985 Tax Ct. Memo LEXIS 176; 50 T.C.M. (CCH) 929; T.C.M. (RIA) 85454;

August 28, 1985.

Leon C. Misterek, for the petitioners.

Henry Thomas Schafer and Peter R. Hochman, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined a deficiency of $325,376 in petitioners' 1978 Federal income tax. Respondent also determined additions to tax of $15,372 under section 6651(a) 1 and…

2Cases cited8 opinions

  1. Wheeler v. CommissionerUnited States Tax Court · 1972
  2. Dear Publication & Radio, Inc. v. CommissionerUnited States Tax Court · 1959
  3. Dear Publication & Radio, Inc., a New Jersey Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
  4. Robins v. CommissionerUnited States Board of Tax Appeals · 1929
  5. Dorothy C. Thorpe Glass Mfg. Corp. v. CommissionerUnited States Tax Court · 1968

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