Legal Opinion
Colopy v. Commissioner
United States Tax Court
Decided February 13, 1984No. Docket No. 6279-80Unpublished
1Opinion of the Court
GEORGE COLOPY AND ELSIE COLOPY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Colopy v. Commissioner
Docket No. 6279-80.
United States Tax Court
T.C. Memo 1984-71; 1984 Tax Ct. Memo LEXIS 604; 47 T.C.M. (CCH) 1087; T.C.M. (RIA) 84071;
February 13, 1984.
A. J. Schmitt III, for the petitioners.
Linda K. West, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' joint Federal income tax and asserted additions to tax against petitioner George Colopy under section 6653(b) 1 as follows:
addition to Tax
Sec.…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. MitchellSupreme Court of the United States · 1938
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Otsuki v. CommissionerUnited States Tax Court · 1969
8 more not listed; retrieve them via the Exa API.