Legal Opinion
Lindsey v. Commissioner
United States Tax Court
Decided August 24, 1993No. Docket No. 23106-88Unpublished
1Opinion of the Court
JOHN B. AND JERRI J. LINDSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lindsey v. Commissioner
Docket No. 23106-88
United States Tax Court
T.C. Memo 1993-384; 1993 Tax Ct. Memo LEXIS 389; 66 T.C.M. (CCH) 488;
August 24, 1993, Filed
Decision will be entered under Rule 155.
John B. Lindsey, pro se.
For respondent: Robert A. Johnson.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following deficiency in, and additions to, petitioners' Federal income tax for 1983:
Additions to Tax
Deficiency
Sec. 6653(a)(1)(A)
Sec. 6653(a)(1)(B)
Sec. 6661
$ 19,106
$…
2Cases cited16 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- United States v. BurkeSupreme Court of the United States · 1992
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Pallottini v. CommissionerUnited States Tax Court · 1988
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