Legal Opinion
Silver v. Comm'r
United States Tax Court
Decided November 10, 2008No. 25859-06Unpublished
1Opinion of the Court
MICHAEL S. SILVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Silver v. Comm'r
No. 25859-06
United States Tax Court
T.C. Memo 2008-252; 2008 Tax Ct. Memo LEXIS 251;
November 10, 2008, Filed
Michael S. Silver, Pro se.
C. Teddy Li, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM OPINION
GOEKE, Judge: Respondent determined income tax deficiencies and additions to tax for the years 1987, 1988, 1990, and 1994 (the years in issue) as follows:
*3*Additions to Tax
Sec.
Sec.
Sec.
Year
Deficiency
6653(a)(1)(A)
6653(a)(1)(B)
6653(a)(1)
50% of the
interest on
1987
$ 334,147
$ 16,707
$ 334,707
---
19…
2Cases cited28 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
23 more not listed; retrieve them via the Exa API.