Legal Opinion
Balsamo v. Commissioner
United States Tax Court
Decided September 21, 1987No. Docket No. 16491-84UnpublishedCited by 3 opinions
1Opinion of the Court
VICTORIA BALSAMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Balsamo v. Commissioner
Docket No. 16491-84.
United States Tax Court
T.C. Memo 1987-477; 1987 Tax Ct. Memo LEXIS 473; 54 T.C.M. (CCH) 608; T.C.M. (RIA) 87477;
September 21, 1987.
Louis Morowitz, for the petitioner.
Robert L. Schneps, Catherine R. Chastanet, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency of $ 8,041.35 and an addition to the tax in the amount of $ 402.07 pursuant to section 6653(a)(1)1 for the taxable year ending December 31, 1980. After…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Crane v. CommissionerSupreme Court of the United States · 1947
- Curphey v. CommissionerUnited States Tax Court · 1980
- Hazard v. CommissionerUnited States Tax Court · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Damer v. Comm'rUnited States Tax Court · 2009
- David Keefe & Candace Keefe v. CommissionerUnited States Tax Court · 2018
- Keefe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2020