Legal Opinion
Logie v. Commissioner
United States Tax Court
Decided October 29, 1998No. Tax Ct. Dkt. No. 9915-97Unpublished
1Opinion of the Court
KENNETH & LINDA J. LOGIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Logie v. Commissioner
Tax Ct. Dkt. No. 9915-97
United States Tax Court
T.C. Memo 1998-387; 1998 Tax Ct. Memo LEXIS 389; 76 T.C.M. (CCH) 744; T.C.M. (RIA) 98387;
October 29, 1998, Filed
Decision will be entered under Rule 155.
Rebecca T. Hill, and Marion T. Robus, for respondent.
Linda J. Logie, pro se.
THORNTON, JUDGE.
THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, JUDGE: Respondent determined a deficiency of $ 14,322 in petitioners' 1994 Federal income tax and a $ 2,864 accuracy-related penalty under…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Marcello v. CommissionerUnited States Tax Court · 1964
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