Legal Opinion

Furer v. Commissioner

United States Tax Court

Decided April 15, 1993No. Docket No. 15493-90Unpublished

1Opinion of the Court

LEWIS FURER AND MARTHA IRENE FURER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Furer v. Commissioner

Docket No. 15493-90

United States Tax Court

T.C. Memo 1993-165; 1993 Tax Ct. Memo LEXIS 166; 65 T.C.M. (CCH) 2420;

April 15, 1993, Filed

Lewis Furer, pro se.

For respondent: Carl D. Inskeep.

CLAPP

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

Additions to Tax

Sec.

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1)

6653(a)(2)

6653(a)(1)(A)

6653(a)(1)(B)

6661

1985

$ 8,282

414

1

--

--

$ 2,071

1986

1…

2Cases cited8 opinions

  1. Neely v. CommissionerUnited States Tax Court · 1985
  2. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  3. Kemon v. CommissionerUnited States Tax Court · 1951
  4. Harvey and Florence Pulvers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
  5. Mirro-Dynamics Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1967

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