Legal Opinion
Dapice v. Commissioner
United States Tax Court
Decided June 27, 1983No. Docket No. 7744-80Unpublished
1Opinion of the Court
WILLIAM DAPICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dapice v. Commissioner
Docket No. 7744-80.
United States Tax Court
T.C. Memo 1983-377; 1983 Tax Ct. Memo LEXIS 407; 46 T.C.M. (CCH) 598; T.C.M. (RIA) 83377;
June 27, 1983.
Tony Mancuso, for the petitioner.
Sandra M. Gilmore, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: By statutory notice dated February 29, 1980, respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:
Addition to Tax
Year
Deficiency
Sec. 6653(b) 1
1972
$2,922.04
$1,461.02
1973
3,214.66
1,6…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
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