Legal Opinion
Spill v. Commissioner
United States Tax Court
Decided May 4, 1989No. Docket Nos. 23115-84; 23116-84; 23117-84UnpublishedCited by 1 opinion
1Opinion of the Court
PHILIP SPILL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Spill v. Commissioner
Docket Nos. 23115-84; 23116-84; 23117-84.
United States Tax Court
T.C. Memo 1989-213; 1989 Tax Ct. Memo LEXIS 213; 57 T.C.M. (CCH) 314; T.C.M. (RIA) 89213;
May 4, 1989
Sanford Amdur, for the petitioners.
Jody Tancer and Michelle A. Missry, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent has determined the following deficiencies and additions to tax:
Taxable Year
Section 6653(b) 2
Petitioner(s)
Ending
Deficiency
Addition
Filly's Fashions, Inc.
6/30/77
$ 105,127.00
$…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Gajewski v. CommissionerUnited States Tax Court · 1976
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fiore v. Comm'rUnited States Tax Court · 2013