Legal Opinion
Evans v. Commissioner
United States Tax Court
Decided October 17, 1994No. Docket No. 28846-92Unpublished
1Opinion of the Court
WILLIAM DAVIS EVANS AND JOANN WALKER EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Commissioner
Docket No. 28846-92
United States Tax Court
T.C. Memo 1994-517; 1994 Tax Ct. Memo LEXIS 525; 68 T.C.M. (CCH) 957;
October 17, 1994, Filed
Decision will be entered under Rule 155.
William D. Evans, pro se.
For respondent: Deborah C. Stanley.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:
Additions to Tax
Section
Section
Section
Section
Year
Deficiency
6653(a)(1)(A…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Rybak v. CommissionerUnited States Tax Court · 1988
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
4 more not listed; retrieve them via the Exa API.