Legal Opinion
Williamson v. Commissioner
United States Tax Court
Decided June 1, 1993No. Docket No. 32345-88UnpublishedCited by 9 opinions
1Opinion of the Court
JAMES WILLIAMSON and VERA WILLIAMSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Williamson v. Commissioner
Docket No. 32345-88
United States Tax Court
T.C. Memo 1993-246; 1993 Tax Ct. Memo LEXIS 243; 65 T.C.M. (CCH) 2854;
June 1, 1993, Filed
For petitioners: Harris H. Barnes III.
For respondent: Helen C. T. Smith.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:
Additions to Tax
Sec.
Sec.
Sec.
Year
Deficiency
6653(b)(1) 1
6653(b)(2)
6661
1980
$ 18,673.48
$ 9,336.74
-0-
-0-
1981
26…
2Cases cited28 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
23 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Allen v. Comm'rUnited States Tax Court · 2007
- Allen v. Comm'rUnited States Tax Court · 2007
- Chin v. CommissionerUnited States Tax Court · 1994
- Parsons v. CommissionerUnited States Tax Court · 2000
4 more not listed; retrieve them via the Exa API.