Legal Opinion
Kuhn v. Commissioner
United States Tax Court
Decided April 27, 1981No. Docket Nos. 7731-79, 704-80, 705-80Unpublished
1Opinion of the Court
WALTER E. AND WILMA KUHN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kuhn v. Commissioner
Docket Nos. 7731-79, 704-80, 705-80.
United States Tax Court
T.C. Memo 1981-207; 1981 Tax Ct. Memo LEXIS 541; 41 T.C.M. (CCH) 1372; T.C.M. (RIA) 81207;
April 27, 1981.
Walter E. Kuhn, pro se.
William P. Hardeman, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: In these cases respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax:
Addition to Tax
Petitioners
Dkt. No.
Year
Deficiency
Sec. 6651(a)
Sec. 6653(a) 2
Walter E. and
Wilma Kuhn
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Ex Parte Bakelite Corp'n.Supreme Court of the United States · 1929
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
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