Legal Opinion
Ware v. Commissioner
United States Tax Court
Decided August 27, 1986No. Docket No. 16383-81Unpublished
1Opinion of the Court
LAMBERT M. WARE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ware v. Commissioner
Docket No. 16383-81.
United States Tax Court
T.C. Memo 1986-406; 1986 Tax Ct. Memo LEXIS 205; 52 T.C.M. (CCH) 315; T.C.M. (RIA) 86406;
August 27, 1986.
Gregory L. Williams and John E. Cicero II, for the petitioner.
Jane T. Dickinson, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:
Sec. 6653(a) 1
Year
Deficiency
Addition to Tax
1977
$23,406.20
1978
26,218.47
$1,310.92
After numerous concessions by…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. BoyleSupreme Court of the United States · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
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