Legal Opinion
Hamaoui v. Commissioner
United States Tax Court
Decided August 21, 1991No. Docket No. 37709-87Unpublished
1Opinion of the Court
MICHEL R. AND GUNILLA M. HAMAOUI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hamaoui v. Commissioner
Docket No. 37709-87
United States Tax Court
T.C. Memo 1991-411; 1991 Tax Ct. Memo LEXIS 432; 62 T.C.M. (CCH) 569; T.C.M. (RIA) 91411;
August 21, 1991, Filed
Decision will be entered under Rule 155.
Michel R. Hamaoui, pro se.
Michael Fernandez-Melone, for the respondent.
KORNER, Judge.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
By statutory notice of deficiency dated August 31, 1987, respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additi…
2Cases cited16 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Hebrank v. CommissionerUnited States Tax Court · 1983
- Doncaster v. CommissionerUnited States Tax Court · 1981
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