Legal Opinion
De Boer v. Commissioner
United States Tax Court
Decided April 10, 1996No. Docket No. 11047-94UnpublishedCited by 1 opinion
1Opinion of the Court
HARM DE BOER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
De Boer v. Commissioner
Docket No. 11047-94.
United States Tax Court
T.C. Memo 1996-174; 1996 Tax Ct. Memo LEXIS 182; 71 T.C.M. (CCH) 2730;
April 10, 1996, Filed
Decision will be entered under Rule 155.
Harm De Boer, pro se.
James R. Robb, for respondent.
BEGHE, Judge
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in petitioner's 1990 and 1991 Federal income taxes of $ 5,263 and $ 6,322, respectively, and negligence penalties under section 6662 of $ 1,053 and $ 1,264, respectively. 1…
2Cases cited39 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
34 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Isaacs v. Comm'rUnited States Tax Court · 2015