Legal Opinion
Bass v. Comm'r
United States Tax Court
Decided December 5, 2007No. 19207-06Unpublished
1Opinion of the Court
WILLIAM R. AND BETTY O. BASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bass v. Comm'r
No. 19207-06
United States Tax Court
T.C. Memo 2007-361; 2007 Tax Ct. Memo LEXIS 373; 94 T.C.M. (CCH) 542;
December 5, 2007, Filed
William R. and Betty O. Bass, pro se.
James H. Brunson III, for respondent.
Cohen, Mary Ann
MARY ANN COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In an "affected items" notice of deficiency sent June 19, 2006, respondent determined that petitioners are liable for additions to tax for 1982 as follows:
*3*Additions to Tax
Year
Sec. 6653(a)(1)
Sec. 6653(a)(2)
Sec.…
2Cases cited14 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Solowiejczyk v. CommissionerUnited States Tax Court · 1985
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
9 more not listed; retrieve them via the Exa API.