Legal Opinion
Esposito v. Commissioner
United States Tax Court
Decided June 10, 1991No. Docket No. 2410-88UnpublishedCited by 2 opinions
1Opinion of the Court
LISA M. ESPOSITO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Esposito v. Commissioner
Docket No. 2410-88
United States Tax Court
T.C. Memo 1991-262; 1991 Tax Ct. Memo LEXIS 310; 61 T.C.M. (CCH) 2854; T.C.M. (RIA) 91262;
June 10, 1991, Filed
Decision will be entered for the petitioner.
Todd W. Heck, for the petitioner.
Barbara J. Fazekas, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM FINDING OF FACT AND OPINION
Respondent determined the following deficiency in and additions to petitioner's Federal income tax for taxable year 1983:
Sec.
Sec.
Deficiency
6653(a)(1) 1
6653(a)(2)
$ 2,835.00
$…
2Cases cited13 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Federbush v. CommissionerUnited States Tax Court · 1960
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Susan R. Zimmerman-Phillips v. CommissionerUnited States Tax Court · 2014
- Zimmerman-Phillips v. Comm'rUnited States Tax Court · 2014