Legal Opinion
Doherty v. Commissioner
United States Tax Court
Decided February 18, 1992No. Docket No. 16118-86UnpublishedCited by 1 opinion
1Opinion of the Court
GEORGE O. DOHERTY AND EMELIA A. DOHERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Doherty v. Commissioner
Docket No. 16118-86
United States Tax Court
T.C. Memo 1992-98; 1992 Tax Ct. Memo LEXIS 110; 63 T.C.M. (CCH) 2112; T.C.M. (RIA) 92098;
February 18, 1992, Filed
Decision will be entered under Rule 155.
William T. Wagner, for petitioner.
Thomas E. Ritter, for respondent.
PARR
PARR
MEMORANDUM OPINION
PARR, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(a)(1)
Sec. 6653(a)(2)
1982
$ 22,363
$…
2Cases cited4 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Skripak v. CommissionerUnited States Tax Court · 1985
- Goldstein v. CommissionerUnited States Tax Court · 1987
- Mathias v. Commissioners of Internal RevenueUnited States Tax Court · 1968
3Cited by1 opinion
- Estate of Kollsman v. Comm'rUnited States Tax Court · 2017