Legal Opinion
Avery v. Commissioner
United States Tax Court
Decided August 3, 1993No. Docket No. 4616-91UnpublishedCited by 7 opinions
1Opinion of the Court
PRESTON M. AVERY AND LOIS A. AVERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Avery v. Commissioner
Docket No. 4616-91
United States Tax Court
T.C. Memo 1993-344; 1993 Tax Ct. Memo LEXIS 344; 66 T.C.M. (CCH) 305;
August 3, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Martin A. Schainbaum.
For respondent: Guy H. Glaser.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax for fraud as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(b)
1979
$ 5,521
$ 2,760.50
1980
17,765
8,882.50
1981
21,447
1…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Gajewski v. CommissionerUnited States Tax Court · 1976
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kazhukauskas v. Comm'rUnited States Tax Court · 2012
- BIAGGI v. COMMISSIONERUnited States Tax Court · 2000
- Wicker v. CommissionerUnited States Tax Court · 1993
- Avery v. CommissionerUnited States Tax Court · 1995
- Parsons v. CommissionerUnited States Tax Court · 2000
2 more not listed; retrieve them via the Exa API.