Legal Opinion
Hunt v. Commissioner
United States Tax Court
Decided January 25, 2001No. 5060-99Unpublished
1Opinion of the Court
JACKIE H. HUNT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hunt v. Commissioner
No. 5060-99
United States Tax Court
T.C. Memo 2001-15; 2001 Tax Ct. Memo LEXIS 24; 81 T.C.M. (CCH) 1049; T.C.M. (RIA) 54219;
January 25, 2001, Filed
Decision will be entered for respondent.
Hugh O. Mussina, for petitioner.
Rodney J. Bartlett, for respondent.
Dinan, Daniel J.
DINAN
MEMORANDUM OPINION
DINAN, SPECIAL TRIAL JUDGE: Respondent determined that petitioner was liable for the following additions to tax for taxable year 1982: $ 579 under section 6653(a)(1); 50 percent of the interest due on an $ 11,587…
2Cases cited15 opinions
- Rybak v. CommissionerUnited States Tax Court · 1988
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Schirmer v. CommissionerUnited States Tax Court · 1987
- White v. CommissionerUnited States Tax Court · 1990
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
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