Weiss v. Commissioner
United States Tax Court
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
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
- Burnet v. HarmelSupreme Court of the United States · 1932
26 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Epic Assocs. 84-Iii v. Comm'rUnited States Tax Court · 2001
- Klavan v. CommissionerUnited States Tax Court · 1993