Legal Opinion
La Belle v. Commissioner
United States Tax Court
Decided February 13, 1984No. Docket No. 9773-79UnpublishedCited by 2 opinions
1Opinion of the Court
NANCY B. LaBELLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
La Belle v. Commissioner
Docket No. 9773-79.
United States Tax Court
T.C. Memo 1984-69; 1984 Tax Ct. Memo LEXIS 602; 47 T.C.M. (CCH) 1078; T.C.M. (RIA) 84069;
February 13, 1984.
Theodore J. England, for the petitioner.
Elaine T. Moriwaki, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency of $290,564.37 and additions to tax of $71,991.59 under section 6651(a)1 and $14,528.22 under section 6653(a) for the taxable year 1973. The issues are (1) whether petitioner…
2Cases cited28 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
23 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Michaud v. United StatesDistrict Court, D. New Hampshire · 1997
- Michaud v. USADistrict Court, D. New Hampshire · 1997