Legal Opinion
Warden v. Commissioner
United States Tax Court
Decided April 17, 1995No. Docket No. 4829-92UnpublishedCited by 8 opinions
1Opinion of the Court
LEW WARDEN AND NADJA J. WARDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Warden v. Commissioner
Docket No. 4829-92
United States Tax Court
T.C. Memo 1995-176; 1995 Tax Ct. Memo LEXIS 170; 69 T.C.M. (CCH) 2432;
April 17, 1995, Filed
Decision will be entered under Rule 155.
For petitioners: Lew Warden.
For respondent: Debra K. Estrem.
RUWE
RUWE
MEMORANDUM FINDINGS OF FACTS AND OPINION
RUWE, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
Addition to Tax
Year
Deficiency
Sec. 6662(b)(2)
1986
$ 1,338
--
1989
28,344
$ 4,725
After…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
21 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Knudsen v. Comm'rUnited States Tax Court · 2007
- O'CONNOR v. COMMISSIONERUnited States Tax Court · 2001
- Whitecavage v. Comm'rUnited States Tax Court · 2008
- Cramer v. CommissionerUnited States Tax Court · 2000
- Geyer v. Comm'rUnited States Tax Court · 2013
3 more not listed; retrieve them via the Exa API.