Legal Opinion
Cotter v. Commissioner
United States Tax Court
Decided July 9, 1991No. Docket No. 236-90Unpublished
1Opinion of the Court
JAMES F. COTTER and LORETTA M. COTTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cotter v. Commissioner
Docket No. 236-90
United States Tax Court
T.C. Memo 1991-316; 1991 Tax Ct. Memo LEXIS 368; 62 T.C.M. (CCH) 107; T.C.M. (RIA) 91316;
July 9, 1991, Filed
Decision will be entered under Rule 155.
Gerald A. Holmes, for the petitioners.
Charlotte A. Mitchell, for the respondent.
TANNENWALD, Judge.
TANNENWALD
MEMORANDUM OPINION
Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Addition to Tax
Year
Deficiency
Sec. 6661, I.R.C. 1
James F. and…
2Cases cited6 opinions
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Boulez v. CommissionerUnited States Tax Court · 1981
- Lone Manor Farms, Inc. v. CommissionerUnited States Tax Court · 1974
- Mennuto v. CommissionerUnited States Tax Court · 1971
- Hill v. CommissionerUnited States Tax Court · 1990
1 more not listed; retrieve them via the Exa API.