Legal Opinion
Neil v. Commissioner
United States Tax Court
Decided March 26, 1996No. Docket No. 14951-94UnpublishedCited by 1 opinion
1Opinion of the Court
RONALD NEIL AND MAKBULE ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Neil v. Commissioner
Docket No. 14951-94.
United States Tax Court
T.C. Memo 1996-154; 1996 Tax Ct. Memo LEXIS 164; 71 T.C.M. (CCH) 2590;
March 26, 1996, Filed
Decision will be entered under Rule 155.
Ronald Neil Robinson and Makbule Robinson, pro se.
John R. Voeller, for respondent.
COHEN, Judge
COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $ 4,315 in petitioners' Federal income tax for 1992 and an accuracy-related penalty pursuant to section 6662(a) of $ 863. The parties have…
2Cases cited6 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Malinowski v. CommissionerUnited States Tax Court · 1979
- Richard E. Warner and Virginia A. Warner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Guenzel v. CommissionerUnited States Tax Court · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bargsley v. United StatesUnited States Court of Federal Claims · 2015