Legal Opinion
Hendrickson v. Commissioner
United States Tax Court
Decided April 8, 1985No. Docket No. 8115-84Unpublished
1Opinion of the Court
ROBERT R. HENDRICKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hendrickson v. Commissioner
Docket No. 8115-84.
United States Tax Court
T.C. Memo 1985-176; 1985 Tax Ct. Memo LEXIS 458; 49 T.C.M. (CCH) 1208; T.C.M. (RIA) 85176;
April 8, 1985.
Robert R. Hendrickson, pro se.
Michael L. Boman, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax under sections 6653(b) 1 and 6654 as follows:
Additions
Year
Deficiency
§ 6653(b)(1)
§ 6653(b)(2)
§ 6654
1981
$ 8,059.00
$4,029.50
$270.…
2Cases cited35 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
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