Curtis v. Commissioner
United States Tax Court
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
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- 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
- Marcello v. CommissionerUnited States Tax Court · 1964
20 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
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- Pulsar Components Int'l v. CommissionerUnited States Tax Court · 1996
- Herold Mktng. Assoc. v. CommissionerUnited States Tax Court · 1999