Legal Opinion
Chacon
United States Tax Court
Decided October 27, 1992No. Docket No. 5514-91UnpublishedCited by 1 opinion
1Opinion of the Court
CATHERINE CHACON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chacon
Docket No. 5514-91
United States Tax Court
T.C. Memo 1992-632; 1992 Tax Ct. Memo LEXIS 663; 64 T.C.M. (CCH) 1169;
October 27, 1992, Filed
Decision will be entered under Rule 155.
Catherine Chacon, pro se.
For Respondent: Leonard T. Provenzale.
POWELL
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge: By a notice of deficiency dated February 22, 1991, respondent determined a deficiency and an addition to tax for petitioner's 1987 taxable year under section 6653(a)(1)(A) 1 in the respective amounts of $ 1,598 and $…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Harsaghy v. CommissionerUnited States Tax Court · 1943
- Meier v. CommissionerUnited States Tax Court · 1943
- Estate of Schneider v. Comm'rUnited States Tax Court · 1958
3Cited by1 opinion
- Houston v. Idaho State Tax CommissionIdaho Supreme Court · 1995