Legal Opinion
Frierdich v. Commissioner
United States Tax Court
Decided July 31, 1989No. Docket No. 47243-86UnpublishedCited by 14 opinions
1Opinion of the Court
MICHAEL V. FRIERDICH and CONNIE J. FRIERDICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frierdich v. Commissioner
Docket No. 47243-86
United States Tax Court
T.C. Memo 1989-393; 1989 Tax Ct. Memo LEXIS 392; 57 T.C.M. (CCH) 1132; T.C.M. (RIA) 89393;
July 31, 1989
Michael V. Frierdich, pro se.
Clinton M. Fried, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes and an addition to tax for the following taxable years:
Addition to Tax
Taxable Year
Deficiency
Sec. 6653(a) 1
1979
2 $ 1,137
$ 57
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Blair v. CommissionerSupreme Court of the United States · 1937
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- HAN v. COMMISSIONERUnited States Tax Court · 2002
- Kaider v. Comm'rUnited States Tax Court · 2011
- Karns Prime & Fancy Food, Ltd. v. Comm'rUnited States Tax Court · 2005
- Garavaglia v. Comm'rUnited States Tax Court · 2011
- Estate of Rosen v. Comm'rUnited States Tax Court · 2006
9 more not listed; retrieve them via the Exa API.