Legal Opinion
Fox v. Commissioner
United States Tax Court
Decided May 11, 1989No. Docket No. 23546-84Unpublished
1Opinion of the Court
FREDERICK M. FOX AND MICHELE B. FOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fox v. Commissioner
Docket No. 23546-84.
United States Tax Court
T.C. Memo 1989-232; 1989 Tax Ct. Memo LEXIS 232; 57 T.C.M. (CCH) 383; T.C.M. (RIA) 89232;
May 11, 1989.
Frederick M. Fox, pro se.
Miles D. Friedman, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1980 in the amount of $ 12,411.69 and an addition to tax under section 6653(a)1 in the amount of $ 212.10. After concessions by both parties,…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Ford Motor Credit Co. v. MilhollinSupreme Court of the United States · 1980
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
10 more not listed; retrieve them via the Exa API.