Legal Opinion
Baker v. Commissioner
United States Tax Court
Decided June 20, 1994No. Docket No. 21409-91Unpublished
1Opinion of the Court
ROBERT F. & PAMELA E. BAKER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Commissioner
Docket No. 21409-91
United States Tax Court
T.C. Memo 1994-283; 1994 Tax Ct. Memo LEXIS 280; 67 T.C.M. (CCH) 3114;
June 20, 1994, Filed
Decision will be entered under Rule 155.
Robert F. Baker, pro se.
For respondent: Charlotte A. Mitchell.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' 1 Federal income tax:
Additions to Tax
Section
Section
Section
Year
Deficiency
2 6651(a)
6653(a)(1)
6653(a)(2)
19…
2Cases cited59 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
54 more not listed; retrieve them via the Exa API.