Legal Opinion

Seidenfeld v. Commissioner

United States Tax Court

Decided February 6, 1995No. Docket No. 19433-92Unpublished

1Opinion of the Court

EDWARD L. SEIDENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Seidenfeld v. Commissioner

Docket No. 19433-92

United States Tax Court

T.C. Memo 1995-62; 1995 Tax Ct. Memo LEXIS 63; 69 T.C.M. (CCH) 1858;

February 6, 1995, Filed

Decision will be entered under Rule 155.

Edward L. Seidenfeld, pro se.

For respondent: Thomas S. DiLeonardo.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

Additions to Tax

Year

Deficiency

Sec. 6653(b)(1)

Sec. 6653(b)(2)

Sec. 6661

1983

$ 36,123

$…

2Cases cited29 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gajewski v. CommissionerUnited States Tax Court · 1976
  3. Beaver v. CommissionerUnited States Tax Court · 1970
  4. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
  5. Tokarski v. CommissionerUnited States Tax Court · 1986

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