Legal Opinion
Quinn v. Commissioner
United States Tax Court
Decided August 15, 1983No. Docket No. 4676-81Unpublished
1Opinion of the Court
LEWIS EVAN QUINN AND REGINA P. QUINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Quinn v. Commissioner
Docket No. 4676-81.
United States Tax Court
T.C. Memo 1983-485; 1983 Tax Ct. Memo LEXIS 314; 46 T.C.M. (CCH) 1105; T.C.M. (RIA) 83485;
August 15, 1983.
Lewis Evan Quinn, for the petitioners.
Matthew E. Bates, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: Respondent determined deficiencies in income tax and additions to tax against petitioners as follows:
ADDITION TO TAX
TAX YEAR ENDED
DEFICIENCY
SECTION 6653(a) I.R.C. 1
December 31, 1976
$2,155
$107.75
December 31, 1977
755
37.75
A…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Enoch v. CommissionerUnited States Tax Court · 1972
- Peter Seletos v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- United States v. Zelma T. Kyle and Betty K. KyleCourt of Appeals for the Fourth Circuit · 1957