Legal Opinion
Garrett v. Commissioner
United States Tax Court
Decided May 19, 1997No. Docket No. 16771-94Unpublished
1Opinion of the Court
FLOYD L. GARRETT AND DOROTHY G. GARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garrett v. Commissioner
Docket No. 16771-94
United States Tax Court
T.C. Memo 1997-231; 1997 Tax Ct. Memo LEXIS 268; 73 T.C.M. (CCH) 2799;
May 19, 1997, Filed
Decision will be entered under Rule 155.
James V. Walker and Steven C. Koegler, for petitioners.
William R. McCants, for respondent.
RUWE
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies, an addition to tax, and accuracy-related penalties in petitioners' Federal income taxes as follows:
Addition to Tax
Accura…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Vanicek v. CommissionerUnited States Tax Court · 1985
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