Legal Opinion
Boggs v. Commissioner
United States Tax Court
Decided August 15, 1985No. Docket No. 6824-82UnpublishedCited by 3 opinions
1Opinion of the Court
GERONIMO V. BOGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boggs v. Commissioner
Docket No. 6824-82.
United States Tax Court
T.C. Memo 1985-429; 1985 Tax Ct. Memo LEXIS 203; 50 T.C.M. (CCH) 797; T.C.M. (RIA) 85429;
August 15, 1985.
Douglas E. Little and Robert M. Musselman, for the petitioner.
John C. McDougal, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION PARKER, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Year
Deficiency
Sec. 6653(b) 1 Addition
1973
$264,596.58
$132,298.29
1974
59,215.66
29,607.83
1975
27,476.5…
2Cases cited77 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Corliss v. BowersSupreme Court of the United States · 1930
- Stone v. CommissionerUnited States Tax Court · 1971
72 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Parks v. CommissionerUnited States Tax Court · 1990
- Parks v. CommissionerUnited States Tax Court · 1990
- Porter v. Comm'rUnited States Tax Court · 2015