Legal Opinion

Beard v. Commissioner

United States Tax Court

Decided January 30, 1995No. Docket No. 13297-93Unpublished

1Opinion of the Court

HUGH J. BEARD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Beard v. Commissioner

Docket No. 13297-93

United States Tax Court

T.C. Memo 1995-41; 1995 Tax Ct. Memo LEXIS 52; 69 T.C.M. (CCH) 1768;

January 30, 1995, Filed

Decision will be entered under Rule 155.

Hugh Joseph Beard, Jr., pro se.

For respondent: Chalmers W. Poston, Jr. and Charles M. Ruchelman.

CHIECHI

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined the following deficiencies in, addition to, and accuracy-related penalties on petitioner's Federal income tax:

Accuracy-

Addition to Tax

Related…

2Cases cited17 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Dreicer v. CommissionerUnited States Tax Court · 1982
  4. Golanty v. CommissionerUnited States Tax Court · 1979
  5. Commissioner v. GroetzingerSupreme Court of the United States · 1987

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