Legal Opinion
Dwyer v. Commissioner
United States Tax Court
Decided February 21, 1991No. Docket No. 2793-88Unpublished
1Opinion of the Court
MICHAEL J. DWYER AND LINDA L. DWYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dwyer v. Commissioner
Docket No. 2793-88
United States Tax Court
T.C. Memo 1991-65; 1991 Tax Ct. Memo LEXIS 84; 61 T.C.M. (CCH) 1911; T.C.M. (RIA) 91065;
February 21, 1991, Filed
Decision will be entered under Rule 155.
Peter M. Wolverton, for the petitioners.
Bruce W. Kent, for the respondent.
GERBER, Judge.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in and an addition to petitioners' Federal income tax as follows:
Addition to Tax
Year
Deficiency
Section 6651(a)(1) 1
1981
$…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Morgan v. CommissionerUnited States Tax Court · 1966
- Malinowski v. CommissionerUnited States Tax Court · 1979
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
- Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
2 more not listed; retrieve them via the Exa API.