Legal Opinion
Sanders v. Commissioner
United States Tax Court
Decided January 22, 1986No. Docket No. 27352-83Unpublished
1Opinion of the Court
ROSE SANDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sanders v. Commissioner
Docket No. 27352-83.
United States Tax Court
T.C. Memo 1986-26; 1986 Tax Ct. Memo LEXIS 582; 51 T.C.M. (CCH) 317; T.C.M. (RIA) 86026;
January 22, 1986.
Joyce Rebhun, for the petitioner.
Howard Rosenblatt, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(a) 1
Sec. 6654(a)
1980
$3,283.57
$27.43
1981
4,933.00
246.65
$472.07
The deficiencies resulted from respondent's determination…
2Cases cited11 opinions
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- United States v. MitchellSupreme Court of the United States · 1971
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Goodell v. KochSupreme Court of the United States · 1930
- Porter v. PorterArizona Supreme Court · 1948
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