Legal Opinion
Hoffman v. Commissioner
United States Tax Court
Decided July 7, 1982No. Docket No. 15672-79UnpublishedCited by 3 opinions
1Opinion of the Court
IRVING HOFFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoffman v. Commissioner
Docket No. 15672-79.
United States Tax Court
T.C. Memo 1982-380; 1982 Tax Ct. Memo LEXIS 365; 44 T.C.M. (CCH) 380; T.C.M. (RIA) 82380;
July 7, 1982.
Joseph W. Weigel, for the petitioner.
Joseph R. Peters, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge:1 Respondent determined the following deficiencies in petitioner's federal income taxes and additions to tax for the years 1974 and 1975:
Additions to Tax
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6653(a)
Sec. 6654 2
1974
$48,278.80
$11,569.70
2Cases cited12 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- West Coast Ice Co. v. CommissionerUnited States Tax Court · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Norris v. CommissionerUnited States Tax Court · 1986
- Risicato v. CommissionerUnited States Tax Court · 1984
- Thomas v. CommissionerUnited States Tax Court · 1984