Legal Opinion
Aldrich v. Commissioner
United States Tax Court
Decided July 6, 1993No. Docket No. 7477-90UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT C. ALDRICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Aldrich v. Commissioner
Docket No. 7477-90
United States Tax Court
T.C. Memo 1993-290; 1993 Tax Ct. Memo LEXIS 291; 66 T.C.M. (CCH) 13;
July 6, 1993, Filed
Robert C. Aldrich, pro se.
For respondent: Joan Steele Dennett.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:
Additions to Tax
Sec.
Sec.
Sec.
Sec.
Year
Deficiency
6651(a)
6653(a)(1)
6653(a)(2)
6653(a)(1)(A)
1984
$ 7,954.00
$ 707.75
$ 397.70
*
---
1985
9,499.00
2,242.50
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Neely v. CommissionerUnited States Tax Court · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
36 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Takaba v. Comm'rUnited States Tax Court · 2002