Legal Opinion

Blohm v. Commissioner

United States Tax Court

Decided December 23, 1991No. Docket No. 5741-89UnpublishedCited by 1 opinion

1Opinion of the Court

NELSON M. BLOHM AND JOANN M. BLOHM, Petitioners v. COMMISSIONER of Internal Revenue, Respondent

Blohm v. Commissioner

Docket No. 5741-89

United States Tax Court

T.C. Memo 1991-636; 1991 Tax Ct. Memo LEXIS 684; 62 T.C.M. (CCH) 1586; T.C.M. (RIA) 91636;

December 23, 1991, Filed

Decision will be entered for the respondent.

Thomas Troy Zieman, Jr. and Jerome E. Speegle, for the petitioners.

Robert W. West, for the respondent.

HAMBLEN, Judge.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency in Federal income tax of $ 133,749 and an addition to tax under section 6653(b)1 of $…

2Cases cited27 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. North Carolina v. AlfordSupreme Court of the United States · 1970
  3. Welch v. HelveringSupreme Court of the United States · 1933
  4. Amos v. CommissionerUnited States Tax Court · 1964
  5. John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965

22 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993

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