Legal Opinion
Young v. Commissioner
United States Tax Court
Decided May 9, 1985No. Docket No. 1173-83Unpublished
1Opinion of the Court
ROBERT G. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Young v. Commissioner
Docket No. 1173-83.
United States Tax Court
T.C. Memo 1985-221; 1985 Tax Ct. Memo LEXIS 406; 49 T.C.M. (CCH) 1439; T.C.M. (RIA) 85221;
May 9, 1985.
Allen J. Gordon, for the petitioner.
Scott Anderson, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's 1978 Federal income tax and an addition to tax under section 6653(a) 1 in the amounts of $19,291.00 and $964.55, respectively. The issues 2 for decision are:(1) The amount of…
2Cases cited43 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Bixby v. CommissionerUnited States Tax Court · 1972
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
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