Legal Opinion

Donovan v. Commissioner

United States Tax Court

Decided July 23, 1990No. Docket No. 5336-88Unpublished

1Opinion of the Court

RICHARD E. DONOVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Donovan v. Commissioner

Docket No. 5336-88

United States Tax Court

T.C. Memo 1990-373; 1990 Tax Ct. Memo LEXIS 391; 60 T.C.M. (CCH) 184; T.C.M. (RIA) 90373;

July 23, 1990, Filed

Decision will be entered under Rule 155.

Steven J. Stanwyck and Tad R. Callister, for the petitioner.

Marilyn Devin, for the respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:

Additions to Tax

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1)

6653…

2Cases cited18 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Woodward v. CommissionerSupreme Court of the United States · 1970
  5. Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971

13 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API