Legal Opinion
Shelley v. Commissioner
United States Tax Court
Decided August 25, 1994No. Docket No. 5765-92UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT A. SHELLEY AND BETTY B. SHELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shelley v. Commissioner
Docket No. 5765-92
United States Tax Court
T.C. Memo 1994-432; 1994 Tax Ct. Memo LEXIS 444; 68 T.C.M. (CCH) 584; 18 Employee Benefits Cas. (BNA) 1953;
August 25, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Timothy J. Warfel.
For respondent: Harris L. Bonnette, Jr.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:
Additions to Tax
Year
Sec.
Sec.
End…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- James T. Alford Freda Alford v. United StatesCourt of Appeals for the Eighth Circuit · 1997
- James T. Alford v. United StatesCourt of Appeals for the Eighth Circuit · 1997