Legal Opinion
Zuhone v. Commissioner
United States Tax Court
Decided April 6, 1988No. Docket No. 44373-85Unpublished
1Opinion of the Court
WILLIAM H. ZUHONE, JR., AND AUDRA M. ZUHONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zuhone v. Commissioner
Docket No. 44373-85.
United States Tax Court
T.C. Memo 1988-142; 1988 Tax Ct. Memo LEXIS 172; 55 T.C.M. (CCH) 533; T.C.M. (RIA) 88142; 100 Oil & Gas Rep. 635;
April 6, 1988; As Amended April 7, 1988
H. Kent Heller, for the petitioners.
Clinton M. Fried, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:
Additions to Tax
Year
Deficiency
Sec. 6653(a)(1) 1
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. CartwrightSupreme Court of the United States · 1973
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Silco, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1986
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