Legal Opinion
Sachs v. Commissioner
United States Tax Court
Decided December 23, 1985No. Docket No. 27533-83Unpublished
1Opinion of the Court
RALPH G. SACHS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sachs v. Commissioner
Docket No. 27533-83.
United States Tax Court
T.C. Memo 1985-622; 1985 Tax Ct. Memo LEXIS 11; 51 T.C.M. (CCH) 152; T.C.M. (RIA) 85622;
December 23, 1985.
Clyde B. Pritchard, for the petitioner.
Timothy S. Murphy, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In a statutory notice dated June 22, 1983, respondent determined deficiencies in petitioner's Federal income tax liabilities and additions to tax as follows:
Additions to Tax
Year
Deficiencies
I.R.C. Section 6651(a) 1
1978
$41,…
2Cases cited9 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
- Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
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