Legal Opinion
Drummer v. Commissioner
United States Tax Court
Decided May 16, 1994No. Docket No. 9226-92UnpublishedCited by 4 opinions
1Opinion of the Court
LINDA D. DRUMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Drummer v. Commissioner
Docket No. 9226-92
United States Tax Court
T.C. Memo 1994-214; 1994 Tax Ct. Memo LEXIS 214; 67 T.C.M. (CCH) 2963;
May 16, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: William C. Gambel.
For respondent: Joseph Ineich.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:
Additions to Tax
Sec.
Sec.
Sec.
Sec.
Sec.
Year
Deficiency
6653(b)(1)
6653(b)(1)(A)
6653(b)(1)(B)
6654
6661
1986
$…
2Cases cited24 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Shea v. CommissionerUnited States Tax Court · 1999
- John D. Shea v. CommissionerUnited States Tax Court · 1999
- Layman v. CommissionerUnited States Tax Court · 1999
- Shea v. CommissionerUnited States Tax Court · 1999