Legal Opinion
Kerr v. Commissioner
United States Tax Court
Decided November 30, 1994No. Docket No. 1094-91Unpublished
1Opinion of the Court
THOMAS MICHAEL KERR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kerr v. Commissioner
Docket No. 1094-91
United States Tax Court
T.C. Memo 1994-582; 1994 Tax Ct. Memo LEXIS 590; 68 T.C.M. (CCH) 1267;
November 30, 1994, Filed
Decision will be entered for respondent.
Thomas Michael Kerr, pro se.
For respondent: Fred E. Green, Jr.
FAY
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined deficiencies in and additions to petitioner's income tax as follows:
Additions to Tax
Sec.
Sec.
Year
Deficiency
6653(b)
6654
1977
$ 48,110
$ 24,055
--
1978
5,901
2,950
$ 188
1979
854
427
34
1980
5,730
2,865
--
1981
3,930
1,965
301
198…
2Cases cited13 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Beaver v. CommissionerUnited States Tax Court · 1970
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Habersham-Bey v. CommissionerUnited States Tax Court · 1982
- Recklitis v. CommissionerUnited States Tax Court · 1988
8 more not listed; retrieve them via the Exa API.