Legal Opinion
Petersen v. Commissioner
United States Tax Court
Decided February 24, 1987No. Docket No. 30455-83Unpublished
1Opinion of the Court
RONALD I. PETERSEN AND GLORIA M. PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent
Petersen v. Commissioner
Docket No. 30455-83.
United States Tax Court
T.C. Memo 1987-108; 1987 Tax Ct. Memo LEXIS 104; 53 T.C.M. (CCH) 235; T.C.M. (RIA) 87108;
February 24, 1987.
Robert Chicoine and Darrell D. Hallett, for the petitioners.
Hugh Spall, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency in and an addition to petitioners' Federal income tax for the year 1979 as follows:
Addition to Tax
Deficiency
Sec. 6653(a)
$9,821.0…
2Cases cited18 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
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