Legal Opinion

Sanders v. Commissioner

United States Tax Court

Decided October 1, 1997No. Tax Ct. Dkt. No. 7417-95Unpublished

MEMORANDUM OPINION

1Opinion of the Court

LINDA SANDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Sanders v. Commissioner

Tax Ct. Dkt. No. 7417-95

United States Tax Court

T.C. Memo 1997-452; 1997 Tax Ct. Memo LEXIS 536; 74 T.C.M. (CCH) 837;

October 1, 1997, Filed

MEMORANDUM OPINION

Linda Sanders, pro se.

William R. Davis, Jr., for respondent.

GERBER, JUDGE.

GERBER

GERBER, JUDGE: Respondent determined deficiencies in petitioner's Federal income and self-employment taxes and additions to tax as follows:

Additions to Tax

_____________________________

Year Deficiency Sec.6651(a)(1) Sec. 6654

____ __________ ______________ _________

199…

2Cases cited27 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Baxter v. PalmigianoSupreme Court of the United States · 1976
  3. Fisher v. United StatesSupreme Court of the United States · 1976
  4. United States v. BoyleSupreme Court of the United States · 1985
  5. United States v. RylanderSupreme Court of the United States · 1983

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