Legal Opinion
Kalisch v. Commissioner
United States Tax Court
Decided November 12, 1986No. Docket No. 5663-85UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT M. KALISCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kalisch v. Commissioner
Docket No. 5663-85.
United States Tax Court
T.C. Memo 1986-541; 1986 Tax Ct. Memo LEXIS 59; 52 T.C.M. (CCH) 991; T.C.M. (RIA) 86541;
November 12, 1986.
Robert A. Fee, for the petitioner.
Michael A. Rizzuto and Albert G. Kobylarz, for the respondent.
WILLIAMS
MEMORANDUM OPINION
WILLIAMS, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax and additions to tax for negligence for the taxable year 1981 as follows:
Section 6653(a)(1) 1
Section 6653(a)(2)
Year
Deficiency
Addition to…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Achiro v. CommissionerUnited States Tax Court · 1981
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Green v. CommissionerUnited States Tax Court · 1976
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Phuong Pham v. Comm'rUnited States Tax Court · 2016