Legal Opinion
Neil v. Commissioner
United States Tax Court
Decided September 23, 1982No. Docket Nos. 16436-81, 29287-81UnpublishedCited by 1 opinion
1Opinion of the Court
GARNETT W. NEIL and DOROTHY M. NEIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Neil v. Commissioner
Docket Nos. 16436-81, 29287-81.
United States Tax Court
T.C. Memo 1982-562; 1982 Tax Ct. Memo LEXIS 196; 44 T.C.M. (CCH) 1237; T.C.M. (RIA) 82562;
September 23, 1982.
Garnett W. and Dorothy M. Neil, pro se.
Kevin M. Bagley, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax for the years and in the amounts as follows:
Additions to Tax
Calendar
Deficiency in
I.R.C. 1954
Year
Income…
2Cases cited4 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- United States of America and John Dezelar v. David L. Holmes, as Bishop and Director of the Miletus Church, Inc.Court of Appeals for the Fifth Circuit · 1980
- Oakknoll v. CommissionerUnited States Tax Court · 1978
- Randolph v. CommissionerUnited States Tax Court · 1976
3Cited by1 opinion
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1986