Slawek v. Commissioner
United States Tax Court
Held: Respondent failed to prove addition to tax under sec. 6653(b); various factual issues including the credibility of Dr. and Mrs. Slawek determined so that the parties can compute taxable income for the years involved.
1Opinion of the Court
PAUL P. SLAWEK AND SUSAN C. SLAWEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SLAWEK ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Slawek v. Commissioner
Docket Nos. 1703-81; 29482-81; 29483-81.
United States Tax Court
T.C. Memo 1987-438; 1987 Tax Ct. Memo LEXIS 435; 54 T.C.M. (CCH) 364; T.C.M. (RIA) 87438;
August 31, 1987; As amended September 1, 1987
Held: Respondent failed to prove addition to tax under sec. 6653(b); various factual issues including the credibility of Dr. and Mrs. Slawek determined so that the parties can compute taxable income…
2Cases cited37 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. TaylorSupreme Court of the United States · 1935
- Rowlee v. CommissionerUnited States Tax Court · 1983
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3Cited by10 opinions
- Antonides v. CommissionerUnited States Tax Court · 1988
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- Sly v. Comm'rUnited States Tax Court · 1988
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