Legal Opinion
In re Dennis
United States Tax Court
Decided June 18, 1997No. Tax Ct. Dkt. No. 25443-95Unpublished
1Opinion of the Court
CHARLES A. DENNIS AND ALISON M. DENNIS, Petitioners COMMISSIONER OF INTERNAL REVENJE, Respondent
In re Dennis
Tax Ct. Dkt. No. 25443-95
United States Tax Court
T.C. Memo 1997-275; 1997 Tax Ct. Memo LEXIS 325; 73 T.C.M. (CCH) 3061;
June 18, 1997, Filed
Charles A. Dennis, pro se.
Horace Crump, for respondent.
KORNER, JUDGE.
KORNER
MEMORANDA FINDINGS OF FACT AND OPINION
KORNER, JUDGE: Respondent determined deficiencies in, additions to, and penalties on petitioners' Federal income taxes as follows:
Additions to Tax Penalty
__________________________________________________
Year Deficiency Sec. 6651(a)(1) Sec.…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- James v. United StatesSupreme Court of the United States · 1961
- Beaver v. CommissionerUnited States Tax Court · 1970
- Kluger v. CommissionerUnited States Tax Court · 1984
- United States v. William J. Rochelle, Jr., Trustee in Bankruptcy for John Milton Addison, BankruptCourt of Appeals for the Fifth Circuit · 1967
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