Legal Opinion
Fulks v. Commissioner
United States Tax Court
Decided April 26, 1989No. Docket No. 13112-87UnpublishedCited by 7 opinions
1Opinion of the Court
T. IRVING FULKS and IDA K. FULKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fulks v. Commissioner
Docket No. 13112-87.
United States Tax Court
T.C. Memo 1989-190; 1989 Tax Ct. Memo LEXIS 186; 57 T.C.M. (CCH) 242; T.C.M. (RIA) 89190;
April 26, 1989.
R. Edwin Brown, for the petitioners.
Sandra M. Gilmore, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 5,078 in petitioners' Federal income tax and an addition to tax of $ 1,270 for substantial understatement of liability under section 6661 1 for taxable year 1984. After…
2Cases cited13 opinions
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Pallottini v. CommissionerUnited States Tax Court · 1988
- United States v. MitchellSupreme Court of the United States · 1971
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Woods v. CommissionerUnited States Tax Court · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hesselink v. CommissionerUnited States Tax Court · 1991
- Baylin v. United StatesUnited States Court of Federal Claims · 1993
- Crews v. CommissionerUnited States Tax Court · 1994
- Hesselink v. CommissionerUnited States Tax Court · 1991
- Kovacs v. CommissionerUnited States Tax Court · 1993
2 more not listed; retrieve them via the Exa API.