Legal Opinion
Rasmussen v. Commissioner
United States Tax Court
Decided July 6, 1994No. Docket No. 7264-92Unpublished
1Opinion of the Court
ROLAND E. RASMUSSEN AND MARGARET L. RASMUSSEN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rasmussen v. Commissioner
Docket No. 7264-92
United States Tax Court
T.C. Memo 1994-311; 1994 Tax Ct. Memo LEXIS 314; 68 T.C.M. (CCH) 30;
July 6, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Don W. Hales.
For respondent: Mark A. Weiner.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:
Addition to Tax
Year
Deficiency
Sec. 6651(a)
1983
$ 6,031
-
1984
6,918
-
1985
2Cases cited9 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Charles L. Knapp and Beverley E. Knapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1989
- Richard T. Armantrout v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Armantrout v. CommissionerUnited States Tax Court · 1977
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