Legal Opinion
Donald John Rechtzigel v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 6, 1983No. 82-2054PublishedCited by 104 opinions
1Per curiam
Donald John Rechtzigel (hereinafter “taxpayer”) appeals an adverse decision of the Tax Court. Taxpayer had filed a petition in the Tax Court contesting the determination by the Commissioner of Internal Revenue (hereinafter “Commissioner”) of deficiencies and additions to tax for the years 1974-1977 in excess of $36,000.00. The deficiencies amounted to $23,454.47. The additions included a 50% addition to tax of $11,727.24 for fraud under 26 U.S.C. § 6653(b) and additions of $870.87 for failure to pay estimated tax under 26 U.S.C. § 6654. The Tax Court, upon the Commissioner’s request, entered…
2Cases cited8 opinions
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Baker v. LimberCourt of Appeals for the Ninth Circuit · 1981
- United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
- Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- Davis v. CommissionerUnited States Tax Court · 1983
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
99 more not listed; retrieve them via the Exa API.