Merritt v. Commissioner
United States Tax Court
Held: (1) Respondent's determined deficiencies in Federal individual income taxes are upheld. (2) Additions to tax are imposed under sec. 6653(b) (fraud), I.R.C. 1954. Doncaster v. Commissioner,77 T.C. 334 (1981). (3) Additions to tax are imposed under sec. 6654 (estimated tax), I.R.C. 1954.
1Opinion of the Court
JOE D. MERRITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Merritt v. Commissioner
Docket No. 14758-82.
United States Tax Court
T.C. Memo 1983-340; 1983 Tax Ct. Memo LEXIS 441; 46 T.C.M. (CCH) 422; T.C.M. (RIA) 83340;
June 13, 1983.
Held: (1) Respondent's determined deficiencies in Federal individual income taxes are upheld.(2) Additions to tax are imposed under sec. 6653(b) (fraud), I.R.C. 1954. Doncaster v. Commissioner,77 T.C. 334 (1981).(3) Additions to tax are imposed under sec. 6654 (estimated tax), I.R.C. 1954.
Joe D. Merritt, pro se.
Danny M. Carr, for the respondent.
CHABOT
MEMO…
2Cases cited3 opinions
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Anthony v. CommissionerUnited States Tax Court · 1976
- Du Pont v. CommissionerUnited States Tax Court · 1980