Legal Opinion
Senter v. Comm'r
United States Tax Court
Decided July 13, 1995No. Docket No. 9404-94UnpublishedCited by 6 opinions
1Opinion of the Court
CHARLES EDWARD SENTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Senter v. Comm'r
Docket No. 9404-94
United States Tax Court
T.C. Memo 1995-311; 1995 Tax Ct. Memo LEXIS 308; 70 T.C.M. (CCH) 54;
July 13, 1995, Filed
Decision will be entered for petitioner.
Charles Edward Senter, pro se.
For respondent: Mary Kay McIlyar.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: Respondent determined the following deficiencies and additions to tax:
Additions to Tax
Year
Deficiency
Sec. 6651
Sec. 6653(a)(1)(A)
Sec. 6653(a)(1)(B)
Sec. 6654
1987
$ 6,403
$ 1,601
$ 320
50 percent of the
$ 346
interest due on
$ 6,403
Additions…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
25 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Plotkin v. Comm'rUnited States Tax Court · 2011
- Tinsman v. CommissionerUnited States Tax Court · 2000
- Copley v. CommissionerUnited States Tax Court · 1995
- HALL v. COMMISSIONERUnited States Tax Court · 2004
- Sanders v. CommissionerUnited States Tax Court · 1997
1 more not listed; retrieve them via the Exa API.