Legal Opinion
Demos v. Commissioner
United States Tax Court
Decided July 26, 1994No. Docket No. 26453-89UnpublishedCited by 3 opinions
1Opinion of the Court
EMANUEL G. DEMOS AND HELEN K. DEMOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Demos v. Commissioner
Docket No. 26453-89
United States Tax Court
T.C. Memo 1994-347; 1994 Tax Ct. Memo LEXIS 357; 68 T.C.M. (CCH) 209;
July 26, 1994, Filed
Decision will be entered for respondent.
Emanuel G. Demos and Helen K. Demos, pro se.
For respondent: Carol Bingham McClure.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 34,668 in petitioners' 1981 Federal income tax and that the increased rate of interest under section 6621(c) applied to the…
2Cases cited25 opinions
- Austin v. United StatesSupreme Court of the United States · 1993
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Nixon v. Administrator of General ServicesSupreme Court of the United States · 1977
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- United States v. WardSupreme Court of the United States · 1980
20 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- McGann v. United StatesUnited States Court of Federal Claims · 2007
- McGann v. United StatesUnited States Court of Federal Claims · 2008
- Gingerich v. United StatesUnited States Court of Federal Claims · 2007