Legal Opinion
Banks v. Commissioner
United States Tax Court
Decided December 26, 1991No. Docket No. 15929-88UnpublishedCited by 3 opinions
1Opinion of the Court
CHARLES E. BANKS AND ROSE M. BANKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Banks v. Commissioner
Docket No. 15929-88
United States Tax Court
T.C. Memo 1991-641; 1991 Tax Ct. Memo LEXIS 700; 62 T.C.M. (CCH) 1611; T.C.M. (RIA) 91641;
December 26, 1991, Filed
Decision will be entered under Rule 155.
Leo K. O'Brien, for the petitioners.
Bruce A. Anderson, for the respondent.
RUWE, Judge.
RUWE
BMEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies and additions to tax in petitioners' Federal income tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(a)(1) 1
Sec.…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Reverend Lloyd L. Goodwin Martha J. Goodwin v. United StatesCourt of Appeals for the Eighth Circuit · 1995
- Mikel A. Brown, Sr. & Debra A. Brown v. CommissionerUnited States Tax Court · 2019
- Wayne R. Felton & Deodra J. Felton v. CommissionerUnited States Tax Court · 2018