Legal Opinion
Novoa v. Commissioner
United States Tax Court
Decided May 26, 1998No. Tax Ct. Dkt. No. 2560-97Unpublished
1Opinion of the Court
LUCILA NOVOA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Novoa v. Commissioner
Tax Ct. Dkt. No. 2560-97
United States Tax Court
T.C. Memo 1998-192; 1998 Tax Ct. Memo LEXIS 189; 75 T.C.M. (CCH) 2360;
May 26, 1998, Filed
Decision will be entered under Rule 155.
Thomas F. Dilullo, for petitioner.
Robert A. Fee, for respondent.
BEGHE, JUDGE.
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, JUDGE: For the 1993 taxable year, respondent determined a deficiency of $18,806 in petitioner's Federal income tax and an accuracy-related penalty of $3,761.
Unless otherwise indicated, all section…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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