Legal Opinion
Babilonia v. Commissioner
United States Tax Court
Decided June 18, 1980No. Docket Nos. 11168-77, 13856-78Unpublished
1Opinion of the Court
CONSTANCIO BABILONIA and CLEO BABILONIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Babilonia v. Commissioner
Docket Nos. 11168-77, 13856-78.
United States Tax Court
T.C. Memo 1980-207; 1980 Tax Ct. Memo LEXIS 380; 40 T.C.M. (CCH) 485; T.C.M. (RIA) 80207;
June 18, 1980, Filed
Brian J. Seery, for the petitioners.
Arthur A. Oshiro, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge:1 In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax under section 6651(a) 2 as follows:
Addition…
2Cases cited6 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Seed v. CommissionerUnited States Tax Court · 1971
- Fausner v. CommissionerUnited States Tax Court · 1971
- Saltzman v. CommissionerUnited States Tax Court · 1970
- Tate v. CommissionerUnited States Tax Court · 1973
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