Legal Opinion

Curtis v. Commissioner

United States Tax Court

Decided January 11, 1994No. Docket No. 8310-91UnpublishedCited by 3 opinions

1Opinion of the Court

THOMAS A. CURTIS, M.D., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Curtis v. Commissioner

Docket No. 8310-91

United States Tax Court

T.C. Memo 1994-15; 1994 Tax Ct. Memo LEXIS 13; 67 T.C.M. (CCH) 1958;

January 11, 1994, Filed

Decision will be entered under Rule 155.

For petitioner Bernard Oster.

For respondent Donna F. Herbert.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:

Additions to Tax

Sec.

Sec.

Sec.

Sec.

FYE

Deficiency

6653(a)(1)

6653(a)(1)(A)

6653(a)(1)(B)

6661

4/30/88

$…

2Cases cited25 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Bixby v. CommissionerUnited States Tax Court · 1972
  4. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  5. Marcello v. CommissionerUnited States Tax Court · 1964

20 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Mad Auto Wrecking v. CommissionerUnited States Tax Court · 1995
  2. Pulsar Components Int'l v. CommissionerUnited States Tax Court · 1996
  3. Herold Mktng. Assoc. v. CommissionerUnited States Tax Court · 1999

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