Legal Opinion
Cloes v. Commissioner
United States Tax Court
Decided December 23, 1981No. Docket No. 9971-80Unpublished
1Opinion of the Court
GLENN D. CLOES and MICHAL CLOES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cloes v. Commissioner
Docket No. 9971-80.
United States Tax Court
T.C. Memo 1981-726; 1981 Tax Ct. Memo LEXIS 21; 43 T.C.M. (CCH) 154; T.C.M. (RIA) 81726;
December 23, 1981.
Glenn D. Cloes, pro se.
Charles P. Hanfman, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Chief Judge: Respondent determined deficiencies and additions to tax under section 6653(a)1 in petitioners' Federal income taxes as follows:
Year
Deficiency
Addition to tax
1976
$ 3,781.00
$ 189.00
1977
7,332.00
367.00
1978
7,5…
2Cases cited18 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Vercio v. CommissionerUnited States Tax Court · 1980
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