Legal Opinion
Notter v. Commissioner
United States Tax Court
Decided November 13, 1985No. Docket No. 181-84Unpublished
1Opinion of the Court
GEORGE K. and LORRAINE B. NOTTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Notter v. Commissioner
Docket No. 181-84.
United States Tax Court
T.C. Memo 1985-558; 1985 Tax Ct. Memo LEXIS 72; 50 T.C.M. (CCH) 1400; T.C.M. (RIA) 85558;
November 13, 1985.
George K. Notter, pro se.
Thomas M. Rohall, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: With respect to petitioners' 1980 Federal income tax, respondent determined a deficiency of $12,440.87 and an addition to tax of $609.27 under section 6651(a)(1). 1 After concessions, the issues are:(1) whether…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Fischer v. CommissionerUnited States Tax Court · 1968
- Neubecker v. CommissionerUnited States Tax Court · 1975
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Bloomberg v. CommissionerUnited States Tax Court · 1980
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