Legal Opinion
Nelson v. Commissioner
United States Tax Court
Decided September 13, 1993No. Docket No. 21028-91UnpublishedCited by 3 opinions
1Opinion of the Court
SAMUEL H. NELSON AND SHIRLEY R. NELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nelson v. Commissioner
Docket No. 21028-91
United States Tax Court
T.C. Memo 1993-419; 1993 Tax Ct. Memo LEXIS 430; 66 T.C.M. (CCH) 691;
September 13, 1993, Filed
Decision will be entered under Rule 155.
Samuel H. Nelson and Shirley R. Nelson, pro se.
For respondent: John C. Meaney.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
SAMUEL H. NELSON
Additions to Tax
Year
Defic
Sec. 6651
Sec.
Sec. 6653(a)(1)(B)
Sec. 6661
i…
2Cases cited11 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Pallottini v. CommissionerUnited States Tax Court · 1988
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Pacific Southwest R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Consolidated Edison Co. v. United StatesUnited States Court of Federal Claims · 2009
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996