Legal Opinion
Chilingirian v. Commissioner
United States Tax Court
Decided September 22, 1986No. Docket No. 28183-84UnpublishedCited by 1 opinion
1Opinion of the Court
JACK C. CHILINGIRIAN and JOANN E. CHILINGIRIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chilingirian v. Commissioner
Docket No. 28183-84.
United States Tax Court
T.C. Memo 1986-463; 1986 Tax Ct. Memo LEXIS 145; 52 T.C.M. (CCH) 606; T.C.M. (RIA) 86463;
September 22, 1986.
Jack C. Chilingirian and Harold I. Gash, for the petitioners.
Timothy S. Murphy, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined deficiencies in Federal income tax and additions to tax due from petitioners as follows:
Additions to Tax
Year
Deficiency
Sec. 6651(a) 1
S…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Crane v. CommissionerSupreme Court of the United States · 1947
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Ruben v. CommissionerUnited States Tax Court · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jack C. Chilingirian Joann E. Chilingirian v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1990