Legal Opinion
Huey v. Commissioner
United States Tax Court
Decided July 15, 1985No. Docket No. 26594-83UnpublishedCited by 1 opinion
1Opinion of the Court
DICKY HUEY and NEETA HUEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Huey v. Commissioner
Docket No. 26594-83.
United States Tax Court
T.C. Memo 1985-348; 1985 Tax Ct. Memo LEXIS 294; 50 T.C.M. (CCH) 430; T.C.M. (RIA) 85348;
July 15, 1985.
Daniel R. Rutherford, for the petitioners.
Douglas R. Fortney, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $19,261 in petitioners' Federal income tax for 1979 together with an addition to tax under section 6653(a) 1 in the amount of $963.05. The issue…
2Cases cited22 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James M. Urtis and Gaetana R. Urtis v. CommissionerUnited States Tax Court · 2013