Legal Opinion
Hart v. Commissioner
United States Tax Court
Decided January 7, 1997No. Docket No. 20452-94UnpublishedCited by 2 opinions
1Opinion of the Court
HUMES HOUSTON HART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hart v. Commissioner
Docket No. 20452-94.
United States Tax Court
T.C. Memo 1997-11; 1997 Tax Ct. Memo LEXIS 10; 73 T.C.M. (CCH) 1684;
January 7, 1997, Filed
Decision will be entered for respondent.
Humes Houston Hart, pro se.
George D. Curran, for respondent.
VASQUEZ, Judge
VASQUEZ
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:
Additions to Tax
Year
Deficiency
Sec. 6651(a)(1)
1987
$ 10,221
$ 100
1988
14,219
1,235
1989
635
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The issues for decision…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Roberts v. CommissionerUnited States Tax Court · 1974
- Wilkinson v. CommissionerUnited States Tax Court · 1979
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kay v. Comm'rUnited States Tax Court · 2011
- Holsinger v. Comm'rUnited States Tax Court · 2008