Legal Opinion
Anaya v. Commissioner
United States Tax Court
Decided March 4, 1991No. Docket No. 17129-88Unpublished
1Opinion of the Court
RAYMOND D. ANAYA AND DELORES ANAYA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anaya v. Commissioner
Docket No. 17129-88
United States Tax Court
T.C. Memo 1991-91; 1991 Tax Ct. Memo LEXIS 110; 61 T.C.M. (CCH) 2040; T.C.M. (RIA) 91091;
March 4, 1991, Filed
Decision will be entered under Rule 155.
John Leeper, for the petitioners.
William F. Burbach, for the respondent.
DRENNEN, Judge.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:
Additions to Tax
Year
Deficiency
Sec. 6661 1
Sec. 6653(b)(1)
1…
2Cases cited26 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
21 more not listed; retrieve them via the Exa API.