Legal Opinion
Carey v. Commissioner
United States Tax Court
Decided September 9, 1987No. Docket No. 32987-83UnpublishedCited by 6 opinions
1Opinion of the Court
WILBUR F. CAREY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carey v. Commissioner
Docket No. 32987-83.
United States Tax Court
T.C. Memo 1987-452; 1987 Tax Ct. Memo LEXIS 449; 54 T.C.M. (CCH) 449; T.C.M. (RIA) 87452;
September 9, 1987.
Wilbur F. Carey, pro se.
Paul R. Zamolo, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By notice of deficiency dated September 6, 1985, respondent determined the following deficiencies and additions to tax due from petitioner:
Additions to Tax
Year
Deficiency
Sec. 6653(b) 1
Sec. 6654
1979
$ 3,051.65
$ 3,699.57
$ 96.51
1980
12,547.0…
2Cases cited9 opinions
- White v. CommissionerUnited States Tax Court · 1979
- Pesch v. CommissionerUnited States Tax Court · 1982
- Hosking v. CommissionerUnited States Tax Court · 1974
- Archibald Kreiger and Claire R. Kreiger v. United StatesCourt of Appeals for the Third Circuit · 1976
- Michael Earl Lewis v. A. W. Sandler, Revenue Officer, and the United States of AmericaCourt of Appeals for the Fourth Circuit · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Berry v. CommissionerUnited States Tax Court · 1991
- Galuska v. CommissionerUnited States Tax Court · 1992
- Berry v. CommissionerUnited States Tax Court · 1991
- Clark v. CommissionerUnited States Tax Court · 1994
- Galuska v. CommissionerUnited States Tax Court · 1992
1 more not listed; retrieve them via the Exa API.