Legal Opinion
Halle v. Commissioner
United States Tax Court
Decided March 11, 1996No. Docket No. 5120-94UnpublishedCited by 3 opinions
1Opinion of the Court
WILLIAM W. HALLE IV, AND JANICE C. HALLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Halle v. Commissioner
Docket No. 5120-94.
United States Tax Court
T.C. Memo 1996-116; 1996 Tax Ct. Memo LEXIS 111; 71 T.C.M. (CCH) 2377;
March 11, 1996, Filed
Decision will be entered under Rule 155.
William W. Halle IV, pro se.
Sara J. Barkley, for respondent.
DAWSON, Judge
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 60,952 in petitioners' Federal income tax for 1990, a section 6651(a)(1) 1 addition to tax of $ 2,989, and a section 6662(a) accuracy-related penalty of…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Bonds v. Comm'rUnited States Tax Court · 2011
- Cleveland Trencher Co. v. CommissionerUnited States Tax Court · 1996
- Gary E. Krantz v. CommissionerUnited States Tax Court · 2018