Legal Opinion
Beran v. Commissioner
United States Tax Court
Decided April 15, 1980No. Docket Nos. 2581-78, 2582-78, 2616-78Unpublished
1Opinion of the Court
RAYMOND J. BERAN and JEAN R. BERAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beran v. Commissioner
Docket Nos. 2581-78, 2582-78, 2616-78.
United States Tax Court
T.C. Memo 1980-119; 1980 Tax Ct. Memo LEXIS 466; 40 T.C.M. (CCH) 163; T.C.M. (RIA) 80119;
April 15, 1980, Filed
Truman Clare, for the petitioners. 1a
Albert B. Kerkhove, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' income tax, plus additions to the tax under section 6651(a)(1)2 for failure to file tax returns and under section…
2Cases cited18 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- 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
- Fischer v. CommissionerUnited States Tax Court · 1968
- Strong v. CommissionerUnited States Tax Court · 1976
13 more not listed; retrieve them via the Exa API.