Legal Opinion
Richlands Medical Ass'n v. Comm'r
United States Tax Court
Decided December 31, 1990No. Docket No. 16595-86UnpublishedCited by 1 opinion
1Opinion of the Court
RICHLANDS MEDICAL ASSOCIATION, Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent
Richlands Medical Ass'n v. Comm'r
Docket No. 16595-86
United States Tax Court
T.C. Memo 1990-660; 1990 Tax Ct. Memo LEXIS 735; 60 T.C.M. (CCH) 1572; T.C.M. (RIA) 90660;
December 31, 1990, Filed
Decisions will be entered under Rule 155.
R. David Barbe and Joseph Anthony, for the petitioner.
Scott Anderson, for the respondent.
WELLS, Judge.
WELLS
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Taxable Year
1 Additions to Tax Under Section
Ended
Deficiency
6653(a)(1)
6653(a)(2)
10/31/82
$…
2Cases cited57 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
52 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gene H. Yamagata v. the United States 07-698t andUnited States Court of Federal Claims · 2014