Legal Opinion
Kirst v. Commissioner
United States Tax Court
Decided July 31, 1997No. Docket No. 22189-95Unpublished
1Opinion of the Court
RANDALL L. KIRST and MARY M. KIRST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kirst v. Commissioner
Docket No. 22189-95
United States Tax Court
T.C. Memo 1997-353; 1997 Tax Ct. Memo LEXIS 426; 74 T.C.M. (CCH) 264;
July 31, 1997, Filed
Decision will be entered under Rule 155.
Curt R. Craton, for petitioners.
Willis B. Douglass, for respondent.
WRIGHT
WRIGHT
MEMORANDUM OPINION
WRIGHT, Judge: Respondent determined a deficiency of $ 25,561 in petitioners' Federal income tax for taxable year 1990. Respondent further determined that petitioners are liable for the accuracy-related penalty…
2Cases cited3 opinions
- 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
- Boesel v. CommissionerUnited States Tax Court · 1975
- Snowa v. CommissionerUnited States Tax Court · 1995