Legal Opinion
Urbauer v. Commissioner
United States Tax Court
Decided March 24, 1992No. Docket No. 11173-90UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES F. AND KIM K. URBAUER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Urbauer v. Commissioner
Docket No. 11173-90
United States Tax Court
T.C. Memo 1992-170; 1992 Tax Ct. Memo LEXIS 181; 63 T.C.M. (CCH) 2492;
March 24, 1992, Filed
Decision will be entered under Rule 155.
Charles F. Urbauer, pro se.
Dennis G. Driscoll, for respondent.
BEGHE
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Sec.
Sec.
Sec.
Year
Deficiency
6653(a)(1)(A)
6653(a)(1)(B)
6661
1985
$ 15,871
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2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Samuel Anderson and Mary Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995