Legal Opinion
Fitzpatrick v. Commissioner
United States Tax Court
Decided November 20, 1995No. Docket No. 9269-94UnpublishedCited by 3 opinions
1Opinion of the Court
MICHAEL J. FITZPATRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fitzpatrick v. Commissioner
Docket No. 9269-94.
United States Tax Court
T.C. Memo 1995-548; 1995 Tax Ct. Memo LEXIS 548; 70 T.C.M. (CCH) 1357;
November 20, 1995, Filed
Michael J. Fitzpatrick, pro se.
Thomas F. Eagan and Daniel K. O'Brien, for respondent.
TANNENWALD, Judge
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:
Additions to Tax
Sec.
Sec.
Sec.
Year
Deficiency
6653(b)
6653(b)(1)
6653(b)(2)
1981
$ 30,601
$ 15,301
--
--
1982
96,418
--
$…
2Cases cited44 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- City of Los Angeles v. HellerSupreme Court of the United States · 1986
- United States v. PowellSupreme Court of the United States · 1984
- Dunn v. United StatesSupreme Court of the United States · 1932
- United States v. PowellSupreme Court of the United States · 1964
39 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- De Boer v. CommissionerUnited States Tax Court · 1996
- Ulanoff v. CommissionerUnited States Tax Court · 1999
- Taylor Miller v. CommissionerUnited States Tax Court · 2001