Legal Opinion
Stewart v. Commissioner
United States Tax Court
Decided August 29, 1988No. Docket Nos. 16518-83; 26407-84Unpublished
1Opinion of the Court
ROBERT E. STEWART AND GLORIA H. STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stewart v. Commissioner
Docket Nos. 16518-83; 26407-84.1
United States Tax Court
T.C. Memo 1988-402; 1988 Tax Ct. Memo LEXIS 429; 55 T.C.M. (CCH) 1730; T.C.M. (RIA) 88402;
August 29, 1988.
John G. Gourlay, Jr., for the petitioners.
Robert W. West, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: Respondent determined the following deficiencies and additions to petitioners' income taxes:
Tax Year
Additions to Tax
Docket No.
Ended
Deficiency
Sec. 6653(a)(1) 2
Sec. 6653(a)(2)
16518-83
12/31/78
$ 73,279.80
2Cases cited6 opinions
- Papasan v. AllainSupreme Court of the United States · 1986
- United States v. The Meadow Brook ClubCourt of Appeals for the Second Circuit · 1958
- B.H. Papasan, Superintendent of Education v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1985
- Washington County v. Riverside Drainage Dist.Mississippi Supreme Court · 1931
- Robert E. Stewart and Gloria H. Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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