Legal Opinion

Bohannon v. Commissioner

United States Tax Court

Decided March 26, 1997No. Docket No. 20925-92Unpublished

1Opinion of the Court

CLINTON N. AND NAOMI K. BOHANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bohannon v. Commissioner

Docket No. 20925-92

United States Tax Court

T.C. Memo 1997-153; 1997 Tax Ct. Memo LEXIS 177; 73 T.C.M. (CCH) 2446;

March 26, 1997, Filed

Decision will be entered under Rule 155.

S. Joseph Piazza and David L. Schick, for petitioners.

Willie Fortenberry, Jr., for respondent.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes, an addition to tax, and a penalty as follows:

Addition to Tax

Penalty

Sec.

Sec.

Ye…

2Cases cited23 opinions

  1. Tokarski v. CommissionerUnited States Tax Court · 1986
  2. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  3. Hradesky v. CommissionerUnited States Tax Court · 1975
  4. Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
  5. Roberts v. CommissionerUnited States Tax Court · 1974

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