Legal Opinion
Callahan v. Commissioner
United States Tax Court
Decided March 4, 1992No. Docket No. 39150-87Unpublished
1Opinion of the Court
WILLIAM H. CALLAHAN AND LISA CALLAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Callahan v. Commissioner
Docket No. 39150-87
United States Tax Court
T.C. Memo 1992-132; 1992 Tax Ct. Memo LEXIS 151; 63 T.C.M. (CCH) 2285; T.C.M. (RIA) 92132;
March 4, 1992, Filed
Decision will be entered for petitioners.
Paul Friedman, for petitioners.
Kevin M. Flynn, for respondent.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(b)
1978
$ 5,621
$…
2Cases cited24 opinions
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- United States v. Interstate Dress Carriers, Inc.Court of Appeals for the Second Circuit · 1960
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
19 more not listed; retrieve them via the Exa API.