Legal Opinion
Drummond v. Commissioner
United States Tax Court
Decided February 10, 1997No. Docket No. 16958-94UnpublishedCited by 7 opinions
1Opinion of the Court
THOMAS B. DRUMMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Drummond v. Commissioner
Docket No. 16958-94.
United States Tax Court
T.C. Memo 1997-71; 1997 Tax Ct. Memo LEXIS 70; 73 T.C.M. (CCH) 1959;
February 10, 1997, Filed
Decision will be entered under Rule 155.
William F. Krebs and Mark E. Kellogg, for petitioner.
Susan T. Mosley, for respondent.
CHIECHI, Judge
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, additions to, and accuracy-related penalties on petitioner's Federal income tax:
Additions to Tax
Accuracy-Rela…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Tokarski v. CommissionerUnited States Tax Court · 1986
30 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Thrane v. Comm'rUnited States Tax Court · 2006
- Garcia v. CommissionerUnited States Tax Court · 1998
- BRINCAT v. COMMISSIONERUnited States Tax Court · 2001
- DeFOREST & ROSE M. DORROH v. COMMISSIONERUnited States Tax Court · 2003
- KWAN v. COMMISSIONERUnited States Tax Court · 2002
2 more not listed; retrieve them via the Exa API.