Legal Opinion
Bartol v. Commissioner
United States Tax Court
Decided March 10, 1992No. Docket No. 30470-89Unpublished
1Opinion of the Court
ALAN F. BARTOL and PENNY B. BARTOL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bartol v. Commissioner
Docket No. 30470-89
United States Tax Court
T.C. Memo 1992-141; 1992 Tax Ct. Memo LEXIS 196; 63 T.C.M. (CCH) 2324; T.C.M. (RIA) 92141;
March 10, 1992, Filed
Decision will be entered under Rule 155.
Steven B. Wolf and Albert L. Grasso, for petitioners.
William T. Derick, for respondent.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies and additions to tax against petitioners, husband and wife, as follows:
Additions To Tax
Year
Deficiency
Sec. 6653(a)(1)
Sec.…
2Cases cited9 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Siben v. CommissionerCourt of Appeals for the Second Circuit · 1991
- Fehlhaber v. CommissionerUnited States Tax Court · 1990
- Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
4 more not listed; retrieve them via the Exa API.