Legal Opinion
Dodd v. Commissioner
United States Tax Court
Decided June 15, 1992No. Docket No. 15103-90UnpublishedCited by 1 opinion
1Opinion of the Court
JEFFREY L. DODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dodd v. Commissioner
Docket No. 15103-90.
United States Tax Court
T.C. Memo 1992-341; 1992 Tax Ct. Memo LEXIS 362; 63 T.C.M. (CCH) 3141;
June 15, 1992, Filed
Decision will be entered under Rule 155.
Lawrence W. Kay, for petitioner.
Thomas F. Eagan, for respondent.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:
Additions…
2Cases cited7 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Neely v. CommissionerUnited States Tax Court · 1985
- Huntsman v. CommissionerUnited States Tax Court · 1988
- James Richard Huntsman and Zenith Annette Huntsman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Ulysses G. Trivett, Jr. And Violet W. Trivett v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Damon R. Becnel v. CommissionerUnited States Tax Court · 2018