Legal Opinion
Clem v. Commissioner
United States Tax Court
Decided August 22, 1991No. Docket No. 16864-89Unpublished
1Opinion of the Court
WILLIAM R. CLEM AND JANINE F. CLEM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clem v. Commissioner
Docket No. 16864-89
United States Tax Court
T.C. Memo 1991-414; 1991 Tax Ct. Memo LEXIS 463; 62 T.C.M. (CCH) 586; T.C.M. (RIA) 91414;
August 22, 1991, Filed
Decision will be entered under Rule 155.
Donald O'Neil Heck, for the petitioners.
J. Robert Cuatto, for the respondent.
CLAPP, Judge.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:
Additions to tax
Year
Deficiency
sec. 6651(a)(1)
1979
$…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Banco Nacional De Cuba v. SabbatinoSupreme Court of the United States · 1964
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- United States v. Robert H. Campbell, United States of America v. Excavation Construction, Inc.Court of Appeals for the D.C. Circuit · 1982
- Towers v. CommissionerUnited States Tax Court · 1955
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