Legal Opinion
Wicker v. Commissioner
United States Tax Court
Decided September 15, 1993No. Docket Nos. 27297-87, 8561-89UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT G. WICKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wicker v. Commissioner
Docket Nos. 27297-87, 8561-89
United States Tax Court
T.C. Memo 1993-431; 1993 Tax Ct. Memo LEXIS 440; 66 T.C.M. (CCH) 757;
September 15, 1993, Filed
Decisions will be entered under Rule 155.
Pro se, Robert G. Wicker.
For respondent, Michael A. Urbanos.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case was submitted to the Court pursuant to Rule 122. 1 Respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:
Additions to Tax
Sectio…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Crane v. CommissionerSupreme Court of the United States · 1947
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Helvering v. HammelSupreme Court of the United States · 1941
25 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weintraub v. Director, Division of TaxationNew Jersey Tax Court · 2000