Legal Opinion
Vazquez v. Commissioner
United States Tax Court
Decided August 19, 1993No. Docket No. 7103-90UnpublishedCited by 2 opinions
1Opinion of the Court
LEONCIO A. VAZQUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vazquez v. Commissioner
Docket No. 7103-90
United States Tax Court
T.C. Memo 1993-368; 1993 Tax Ct. Memo LEXIS 383; 66 T.C.M. (CCH) 406;
August 19, 1993, Filed
Decision will be entered under Rule 155.
Leoncio A. Vazquez, pro se. 1
For respondent: Donna C. Hansberry and Karen P. Wright.
PARKER
PARKER
MEMORANDUM OPINION
PARKER, Judge: In a notice of deficiency dated January 19, 1990, respondent determined deficiencies in petitioner's Federal income tax and additions to the tax as follows:
Additions to Tax
Year
Deficiency
Sec.6653(b)
S…
2Cases cited43 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Rowlee v. CommissionerUnited States Tax Court · 1983
38 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bergersen v. CommissionerCourt of Appeals for the First Circuit · 1997
- Bergersen v. CommissionerCourt of Appeals for the First Circuit · 1997