Legal Opinion
Shih-Hsieh v. Commissioner
United States Tax Court
Decided October 22, 1986No. Docket No. 6995-79Unpublished
1Opinion of the Court
MARILAN SHIH-HSIEH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shih-Hsieh v. Commissioner
Docket No. 6995-79.
United States Tax Court
T.C. Memo 1986-525; 1986 Tax Ct. Memo LEXIS 83; 52 T.C.M. (CCH) 881; T.C.M. (RIA) 86525;
October 22, 1986.
Marilan Shih-Hsieh, pro se.
Jack H. Klinghoffer and Moira L. Sullivan, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in and additions to petitioner's 1969 and 1970 Federal income tax as follows:
Addition to Tax
Year
Deficiency
Sec. 6653(b) 1
1969
$540,530
$270,265
1970
26,677
13,339
The issues…
2Cases cited44 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Stone v. CommissionerUnited States Tax Court · 1971
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
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