Legal Opinion
Jenny v. Commissioner
United States Tax Court
Decided January 3, 1983No. Docket No. 13274-80UnpublishedCited by 2 opinions
1Opinion of the Court
KATHLEEN M. JENNY and JULIUS R. JENNY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jenny v. Commissioner
Docket No. 13274-80.
United States Tax Court
T.C. Memo 1983-1; 1983 Tax Ct. Memo LEXIS 786; 45 T.C.M. (CCH) 440; T.C.M. (RIA) 83001;
January 3, 1983.
Kathleen M. Jenny and Julius R. Jenny, pro se.
Edward J. Laubach, Jr., for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(b)
Sec. 6654 1
1975 2
$7,731.22
$3,865.61
$332.02
19…
2Cases cited29 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. TaylorSupreme Court of the United States · 1935
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Dreicer v. CommissionerUnited States Tax Court · 1982
24 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Snyder v. CommissionerUnited States Tax Court · 1983