Legal Opinion
Cramer v. Commissioner
United States Tax Court
Decided July 31, 2000No. 8605-99Unpublished
1Opinion of the Court
RICHARD E. CRAMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cramer v. Commissioner
No. 8605-99
United States Tax Court
T.C. Memo 2000-229; 2000 Tax Ct. Memo LEXIS 269; 80 T.C.M. (CCH) 114; T.C.M. (RIA) 53971;
July 31, 2000, Filed
Decision will be entered for respondent for the deficiency and for petitioner for the penalty.
Richard E. Cramer, pro se.
Fred E. Green, Jr., for respondent.
Couvillion, D. Irvin
COUVILLION
MEMORANDUM OPINION
COUVILLION, SPECIAL TRIAL JUDGE: Respondent determined a deficiency of $ 9,366 in Federal income tax and an accuracy-related penalty of $ 437.20 under…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Neely v. CommissionerUnited States Tax Court · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
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