Legal Opinion
CHAPPELL v. COMMISSIONER
United States Tax Court
Decided June 20, 2001No. 2875-99Unpublished
1Opinion of the Court
MICHAEL T. CHAPPELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CHAPPELL v. COMMISSIONER
No. 2875-99
United States Tax Court
T.C. Memo 2001-146; 2001 Tax Ct. Memo LEXIS 206; 81 T.C.M. (CCH) 1781;
June 20, 2001, Filed
Decision will be entered under Rule 155.
Michael T. Chappell, pro se.
Linda J. Wise, for respondent.
Colvin, John O.
Colvin
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, JUDGE: Respondent determined deficiencies in petitioner's Federal income tax of $ 27,643 for 1994 and $ 27,024 for 1995, an addition to tax under section 6651(a)(1) of $ 6,897 for 1994, and accuracy-related…
2Cases cited12 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Lettie D. Evans v. Syracuse City School DistrictCourt of Appeals for the Second Circuit · 1983
- Aero Rental v. CommissionerUnited States Tax Court · 1975
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