Legal Opinion
Baker v. Commissioner
United States Tax Court
Decided May 22, 2000No. 3820-99UnpublishedCited by 1 opinion
1Opinion of the Court
MARILYN J. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Commissioner
No. 3820-99
United States Tax Court
T.C. Memo 2000-164; 2000 Tax Ct. Memo LEXIS 204; 79 T.C.M. (CCH) 2050;
May 22, 2000, Filed
Decision will be entered for respondent.
G. David Johnston, for petitioner.
Robert W. West, for respondent.
Pajak, John J.
PAJAK
MEMORANDUM OPINION
PAJAK, SPECIAL TRIAL JUDGE: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax in the following amounts:
Deficiency Sec. 6651(a)(1) Sec. 6654
__________ _______________ _________
1994 $ 1,189 $ 297 $…
2Cases cited6 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Hesse v. CommissionerUnited States Tax Court · 1973
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fithian v. United StatesCourt of Appeals for the Ninth Circuit · 2002