Legal Opinion
Mayer v. Commissioner
United States Tax Court
Decided September 20, 2000No. 23357-96UnpublishedCited by 1 opinion
1Opinion of the Court
SOLOMON MAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mayer v. Commissioner
No. 23357-96
United States Tax Court
T.C. Memo 2000-295; 2000 Tax Ct. Memo LEXIS 345; 80 T.C.M. (CCH) 393; T.C.M. (RIA) 54050;
September 20, 2000, Filed
Decision will be entered under Rule 155.
Jerome Kamerman, for petitioner.
Monica E. Koch, for respondent.
Swift, Stephen J.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, JUDGE: For the years in issue, respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:
Additions to Tax
______________________________
Year…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Zielonka v. CommissionerUnited States Tax Court · 1997
- Klabacka v. CommissionerUnited States Tax Court · 1987
3Cited by1 opinion
- John M. Coleman v. CommissionerUnited States Tax Court · 2020