Legal Opinion
Matlock
United States Tax Court
Decided June 8, 1992No. Docket No. 2285-90Unpublished
1Opinion of the Court
ROBERT MATLOCK, A.K.A. R.D. MATLOCK AND LYDIA MATLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Matlock
Docket No. 2285-90
United States Tax Court
T.C. Memo 1992-324; 1992 Tax Ct. Memo LEXIS 349; 63 T.C.M. (CCH) 3108;
June 8, 1992, Filed
Decision will be entered under Rule 155.
Robert Matlock, pro se.
Mark E. Menacker, for respondent.
BEGHE
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additions to Tax
Sec.
Sec.
Sec.
Sec.
Year
Deficiency
6651
6653(a)(1)
6653(a)(2)
6661
1984
$ 7,192
--
$ 360
2Cases cited18 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Bixby v. CommissionerUnited States Tax Court · 1972
13 more not listed; retrieve them via the Exa API.