Legal Opinion
Foley v. Commissioner
United States Tax Court
Decided January 17, 1995No. Docket No. 16573-87UnpublishedCited by 15 opinions
1Opinion of the Court
MARGARET R. FOLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Foley v. Commissioner
Docket No. 16573-87
United States Tax Court
T.C. Memo 1995-16; 1995 Tax Ct. Memo LEXIS 16; 69 T.C.M. (CCH) 1661;
January 17, 1995, Filed
Decision will be entered for petitioner.
For petitioner: Ernest D. Defoy and Walter McCrary (specially recognized).
For respondent: Donza M. Poole.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a $ 29,349.17 deficiency in petitioner's 1982 Federal income tax and additions to tax for negligence under section 6653(a) and for…
2Cases cited13 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Terzian v. CommissionerUnited States Tax Court · 1979
- Madeline M. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Washington v. Comm'rUnited States Tax Court · 2003
- Ewing v. Comm'rUnited States Tax Court · 2004
- Philip Friedman, Anna Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Levy v. Comm'rUnited States Tax Court · 2005
- Stiteler v. CommissionerUnited States Tax Court · 1995
10 more not listed; retrieve them via the Exa API.