Legal Opinion
Bowden v. Commissioner
United States Tax Court
Decided July 15, 1996No. Docket No. 14318-93Unpublished
1Opinion of the Court
CHARLES R. BOWDEN AND SUE I. BOWDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowden v. Commissioner
Docket No. 14318-93.
United States Tax Court
T.C. Memo 1996-318; 1996 Tax Ct. Memo LEXIS 331; 72 T.C.M. (CCH) 96;
July 15, 1996, Filed
Decision will be entered under Rule 155.
Charles R. Bowden and Sue I. Bowden, pro sese.
Lisa W. Kuo, for respondent.
GERBER, Judge
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax, and an accuracy-related penalty as follows:
Additions to Tax
Penalty
Sec.
Sec.
Se…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lucas v. EarlSupreme Court of the United States · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
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