Legal Opinion
Hoppes v. Commissioner
United States Tax Court
Decided May 11, 1989No. Docket No. 18883-87Unpublished
1Opinion of the Court
DOUGLAS L. HOPPES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoppes v. Commissioner
Docket No. 18883-87.
United States Tax Court
T.C. Memo 1989-228; 1989 Tax Ct. Memo LEXIS 228; 57 T.C.M. (CCH) 366; T.C.M. (RIA) 89228;
May 11, 1989.
R. Brent Young, for the petitioner.
Deborah H. Delgado, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 11,045.00 in petitioner's Federal income and an addition to tax of $ 542.00 pursuant to section 6651(a)(1) 1 for the taxable year 1982. Since petitioner does not dispute the addition to tax, the…
2Cases cited10 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Nelson v. CommissionerUnited States Tax Court · 1958
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Dawson v. CommissionerUnited States Tax Court · 1972
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