Legal Opinion

Dunkel v. Commissioner

United States Tax Court

Decided July 22, 1991No. Docket No. 11875-89Unpublished

1Opinion of the Court

JAMES C. DUNKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dunkel v. Commissioner

Docket No. 11875-89

United States Tax Court

T.C. Memo 1991-336; 1991 Tax Ct. Memo LEXIS 387; 62 T.C.M. (CCH) 208; T.C.M. (RIA) 91336;

July 22, 1991, Filed

Decision will be entered for the respondent.

James C. Dunkel, pro se.

Lauren W. Gore,for the respondent.

HAMBLEN, Judge.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency and additions to tax in James C. Dunkel's (hereinafter petitioner) 1985 Federal income tax as follows:

Additions to Tax under Sections 1

Year

Deficiency

6653(…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Bixby v. CommissionerUnited States Tax Court · 1972
  5. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947

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