Legal Opinion
Fredericks v. Commissioner
United States Tax Court
Decided January 24, 1994No. Docket No. 19161-91UnpublishedCited by 4 opinions
1Opinion of the Court
FRED L. FREDERICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fredericks v. Commissioner
Docket No. 19161-91
United States Tax Court
T.C. Memo 1994-27; 1994 Tax Ct. Memo LEXIS 26; 67 T.C.M. (CCH) 2005;
January 24, 1994, Filed
Decision will be entered for petitioner.
For petitioner: Charles P. Duffy, Philip N. Jones, Peter J. Duffy.
For respondent: Shirley M. Francis.
RUWE
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of $ 1,033,941.00 in petitioner's Federal income tax for 1983 and an addition to tax of $ 258,485.25 pursuant to section 6661.…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Weiss v. StearnSupreme Court of the United States · 1924
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- DeCleene v. CommissionerUnited States Tax Court · 2000
- DeCleene v. CommissionerUnited States Tax Court · 2000
- Donald DeCleene and Doris DeCleene v. CommissionerUnited States Tax Court · 2000
- Estate of Jensen v. Comm'rUnited States Tax Court · 2010