Legal Opinion

Weiss v. Commissioner

United States Tax Court

Decided May 24, 1993No. Docket No. 27946-90UnpublishedCited by 2 opinions

1Opinion of the Court

STEPHAN WEISS AND DONNA KARAN WEISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Weiss v. Commissioner

Docket No. 27946-90

United States Tax Court

T.C. Memo 1993-228; 1993 Tax Ct. Memo LEXIS 228; 65 T.C.M. (CCH) 2768;

May 24, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: Mervin M. Wilf.

For respondent: Mae J. Lew.

WRIGHT

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: Respondent determined a deficiency in and additions to petitioners' 1986 Federal income tax as follows:

Additions to Tax

Deficiency

Sec. 6653(a)(1)(A)

Sec. 6659

$ 102,475.00

1$ 5,123.75

$…

2Cases cited31 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Burnet v. HarmelSupreme Court of the United States · 1932

26 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Epic Assocs. 84-Iii v. Comm'rUnited States Tax Court · 2001
  2. Klavan v. CommissionerUnited States Tax Court · 1993

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