Legal Opinion
Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue Service
Court of Appeals for the Third Circuit
Decided December 6, 1993No. 92-7667PublishedCited by 29 opinions
1Opinion of the Court
OPINION OF THE COURT
ROTH, Circuit Judge:
This appeal arises from the United States Tax Court’s determination that appellants, Glenny and Carol Lazore, were not exempt from paying federal income taxes and that they were subject to both late fifing and negligence penalties on the basis of their unexcused two-week delay in fifing their return. On December 23, 1988, the Commissioner of the Internal Revenue Service sent the Lazores a notice of deficiency concerning their 1986 taxable year. The notice alleged a deficiency in the amount of $8549.00 and claimed additions in the amounts of $124.11 for…
2Cases cited31 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- United States v. KagamaSupreme Court of the United States · 1886
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
26 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Chickasaw Nation v. United StatesCourt of Appeals for the Tenth Circuit · 2000
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- Christina Williams v. Medley Opportunity Fund II, LPCourt of Appeals for the Third Circuit · 2020
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
- Menominee Indian Tribe of Wisconsin v. ThompsonDistrict Court, W.D. Wisconsin · 1996
24 more not listed; retrieve them via the Exa API.