Legal Opinion

Roberts v. Commissioner

United States Tax Court

Decided August 11, 1987No. Docket No. 1572-80UnpublishedCited by 10 opinions

1Opinion of the Court

BOBBIE J. ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Roberts v. Commissioner

Docket No. 1572-80.

United States Tax Court

T.C. Memo 1987-391; 1987 Tax Ct. Memo LEXIS 388; 54 T.C.M. (CCH) 94; T.C.M. (RIA) 87391;

August 11, 1987.

Ben A. Douglas, for the petitioner.

Gary A. Benford, for the respondent.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined a deficiency in petitioner's 1975 Federal income tax in the amount of $ 59,204.33 and additions to tax pursuant to sections 6651(a) 1 and 6653(a) 2 of $ 14,801.08 and $ 2,960.22, respectively.

After…

2Cases cited4 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Hopkins v. BaconSupreme Court of the United States · 1930
  3. Johnson v. CommissionerUnited States Tax Court · 1979
  4. Thelma Jo Lange v. R. L. Phinney, District Director of Internal Revenue Service, and the United States of AmericaCourt of Appeals for the Fifth Circuit · 1975

3Cited by10 opinions

  1. Dorothy D. McGee v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
  2. Costa v. CommissionerUnited States Tax Court · 1990
  3. McGee v. CommissionerUnited States Tax Court · 1991
  4. Berenbeim v. CommissionerUnited States Tax Court · 1992
  5. Dooley v. CommissionerUnited States Tax Court · 1992

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