Beard v. Commissioner
United States Tax Court
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
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
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