Legal Opinion
Sullivan v. Commissioner
United States Tax Court
Decided September 30, 1991No. Docket No. 26618-88UnpublishedCited by 2 opinions
1Opinion of the Court
DAVID A. SULLIVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sullivan v. Commissioner
Docket No. 26618-88
United States Tax Court
T.C. Memo 1991-492; 1991 Tax Ct. Memo LEXIS 541; 62 T.C.M. (CCH) 903; T.C.M. (RIA) 91492;
September 30, 1991, Filed
Decision will be entered for the respondent.
Patrick J. Murphy, for the petitioner.
Drita Tonuzi, for the respondent.
GERBER, Judge.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent, by means of a statutory notice, determined a deficiency of $ 26,547 in petitioner's 1983 Federal income tax and additions to tax of $ 1,327.35 under section…
2Cited by2 opinions
- Richard J. Galuska v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- David A. Sullivan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993