Legal Opinion
Giles v. Commissioner
United States Tax Court
Decided October 29, 1985No. Docket No. 21080-83UnpublishedCited by 2 opinions
1Opinion of the Court
MORRIS A. GILES and MARJORIE P. GILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Giles v. Commissioner
Docket No. 21080-83.
United States Tax Court
T.C. Memo 1985-543; 1985 Tax Ct. Memo LEXIS 87; 50 T.C.M. (CCH) 1342; T.C.M. (RIA) 85543;
October 29, 1985.
Morris A. Giles, pro se.
George F. Nassif, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $4,744.84 in petitioners' 1980 Federal income tax and an addition to tax of $420.88 under section 6651(a). 1 The issues for decision are as follows:(1) Whether petitioners…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Lamphere v. CommissionerUnited States Tax Court · 1978
- Farber v. CommissionerUnited States Tax Court · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Northern States Power Co. v. United StatesDistrict Court, D. Minnesota · 1997
- Connecticut Yankee Atomic Power Co. v. United StatesUnited States Court of Federal Claims · 1997