Legal Opinion
Stafford v. Commissioner
United States Tax Court
Decided January 28, 1997No. Docket No. 4778-95UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES E. STAFFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stafford v. Commissioner
Docket No. 4778-95.
United States Tax Court
T.C. Memo 1997-50; 1997 Tax Ct. Memo LEXIS 46; 73 T.C.M. (CCH) 1848;
January 28, 1997, Filed
James E. Stafford, pro se.
Susan V. Sample, for respondent.
GALE, Judge
GALE
MEMORANDUM OPINION
GALE, Judge: This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:
Additions to Tax
Sec. 6653
Sec. 6653
Sec. 6653
Sec. 6653
Sec.
Year
De…
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
36 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Wheeler v. Comm'rUnited States Tax Court · 2006
- Stafford v. CommissionerUnited States Tax Court · 1997