Legal Opinion
Ryan v. Commissioner
United States Tax Court
Decided February 7, 1991No. Docket No. 28614-86Unpublished
1Opinion of the Court
ROBERT N. RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ryan v. Commissioner
Docket No. 28614-86
United States Tax Court
T.C. Memo 1991-49; 1991 Tax Ct. Memo LEXIS 68; 61 T.C.M. (CCH) 1801; T.C.M. (RIA) 91049;
February 7, 1991, Filed
John L. Burghardt, for the petitioner.
Thomas M. Rohall, for the respondent.
SHIELDS, Judge.
SHIELDS
MEMORANDUM OPINION
Respondent determined a deficiency of $ 17,550 in petitioner's Federal income tax for 1981. In his answer respondent asserted an undetermined amount of additional interest pursuant to section 6621(c) (formerly section 6621(d)). 1 The…
2Cases cited19 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Adler v. CommissionerUnited States Tax Court · 1985
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
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