Legal Opinion
Currier v. Commissioner
United States Tax Court
Decided May 1, 1991No. Docket No. 20393-90Unpublished
1Opinion of the Court
WILLIAM E. CURRIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Currier v. Commissioner
Docket No. 20393-90
United States Tax Court
T.C. Memo 1991-194; 1991 Tax Ct. Memo LEXIS 218; 61 T.C.M. (CCH) 2526; T.C.M. (RIA) 91194;
May 1, 1991, Filed
Decision will be entered for the respondent.
William E. Currier, pro se.
George W. Bezold, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM OPINION
Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:
Additions to Tax
Sec.
Sec.
Sec.
Sec.
Sec.
Year
Deficiency
6651(a)(1)
6653(a)(1)(A)
6653(a)(1)(B)
6653(a)(1)
6654
1986
$…
2Cases cited14 opinions
- Neitzke v. WilliamsSupreme Court of the United States · 1989
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Dole v. United SteelworkersSupreme Court of the United States · 1990
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
9 more not listed; retrieve them via the Exa API.