Legal Opinion
Kurzet v. Commissioner
United States Tax Court
Decided January 29, 1997No. Docket No. 27982-91UnpublishedCited by 4 opinions
1Opinion of the Court
Stanley M. Kurzet and Anne L. Kurzet v. Commissioner.
Kurzet v. Commissioner
Docket No. 27982-91
United States Tax Court
T.C. Memo 1997-54; 1997 Tax Ct. Memo LEXIS 51; 73 T.C.M. (CCH) 1867;
January 29, 1997, Filed
Decision will be entered under Rule 155.
J. Gordon Hansen and Daniel M. Allred, for the petitioners.
M.K. Mortensen and Mark H. Howard, for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies, additions to tax, and accuracy-related penalties in petitioners' Federal income taxes for 1987, 1988, and 1989, as follows:
Additions…
2Cases cited17 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Allen v. CommissionerUnited States Tax Court · 1979
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cox v. Comm'rUnited States Tax Court · 2005
- BURTON v. COMMISSIONERUnited States Tax Court · 2001
- Gary Pinkston & Janice Pinkston v. CommissionerUnited States Tax Court · 2020
- Green Forest Mfg. Inc. v. Comm'rUnited States Tax Court · 2003