Legal Opinion
Stover v. Commissioner
United States Tax Court
Decided October 15, 1984No. Docket No. 4772-83Unpublished
1Opinion of the Court
AARON M. STOVER AND DIXIE STOVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stover v. Commissioner
Docket No. 4772-83.
United States Tax Court
T.C. Memo 1984-551; 1984 Tax Ct. Memo LEXIS 125; 48 T.C.M. (CCH) 1400; T.C.M. (RIA) 84551;
October 15, 1984.
Richard W. Davis, for the petitioners.
Mark A. Pridgeon, for the respondent.
GERBER
MEMORANDUM OPINION
GERBER, Judge:* Respondent determined deficiencies in petitioners' 1979 and 1980 Federal income taxes in the amounts of $2,954 and $1,619, respectively. Additionally, the respondent determined an addition to tax under section 6653(a)1…
2Cases cited7 opinions
- Bramlette Building Corporation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Bramlette Bldg. Corp. v. CommissionerUnited States Tax Court · 1969
- John D. Crouch v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Feingold v. CommissionerUnited States Tax Court · 1968
- City Markets, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
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