Legal Opinion
McDowell v. Commissioner
United States Tax Court
Decided April 7, 1987No. Docket No. 18744-81UnpublishedCited by 2 opinions
1Opinion of the Court
WALTER M. McDOWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McDowell v. Commissioner
Docket No. 18744-81.
United States Tax Court
T.C. Memo 1987-186; 1987 Tax Ct. Memo LEXIS 182; 53 T.C.M. (CCH) 536; T.C.M. (RIA) 87186;
April 7, 1987.
William Carol Baskett and Alan M. Frieden, for the petitioner.
William L. Ringuette, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: By a statutory notice of deficiency dated April 15, 1981, respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Year
Deficiency
Sec. 6653(b) 1…
2Cases cited45 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. TaylorSupreme Court of the United States · 1935
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
40 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Spill v. CommissionerUnited States Tax Court · 1989
- Alevras v. CommissionerUnited States Tax Court · 1987