Legal Opinion
Ferrell v. Commissioner
United States Tax Court
Decided February 23, 1987No. Docket No. 19535-85UnpublishedCited by 2 opinions
1Opinion of the Court
DEWITT TALMADGE FERRELL, JR. and FRANKIE S. FERRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ferrell v. Commissioner
Docket No. 19535-85.
United States Tax Court
T.C. Memo 1987-102; 1987 Tax Ct. Memo LEXIS 98; 53 T.C.M. (CCH) 209; T.C.M. (RIA) 87102;
February 23, 1987.
Dewitt T. Ferrell, Jr. and Frankie S. Ferrell, pro se.
Cynthia M. Odle-Schlechty, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Year
Deficiency
§ 6653(a)(1) 1
§…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Luman v. CommissionerUnited States Tax Court · 1982
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Elliott v. CommissionerUnited States Tax Court · 1988
- Elliott v. CommissionerUnited States Tax Court · 1988