Legal Opinion

Duecaster v. Commissioner

United States Tax Court

Decided September 27, 1990No. Docket No. 5552-89Unpublished

1Opinion of the Court

ROBERT L. DUECASTER and ANITA R. DUECASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Duecaster v. Commissioner

Docket No. 5552-89

United States Tax Court

T.C. Memo 1990-518; 1990 Tax Ct. Memo LEXIS 571; 60 T.C.M. (CCH) 917; T.C.M. (RIA) 90518;

September 27, 1990, Filed

Decision will be entered for the respondent.

Robert L. Duecaster and Anita R. Duecaster, pro se.

Paul J. Krazeise, Jr., for the respondent.

TANNENWALD, Judge.

TANNENWALD

MEMORANDUM OPINION

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:

Additions to Tax I.R.C. Secs.…

2Cases cited13 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. Fausner v. CommissionerSupreme Court of the United States · 1973
  3. Sharon v. CommissionerUnited States Tax Court · 1976
  4. Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
  5. Carroll v. CommissionerUnited States Tax Court · 1968

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