Legal Opinion
Pervier v. Commissioner
United States Tax Court
Decided July 19, 1989No. Docket No. 4676-87UnpublishedCited by 3 opinions
1Opinion of the Court
NORVILLE R. PERVIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pervier v. Commissioner
Docket No. 4676-87
United States Tax Court
T.C. Memo 1989-344; 1989 Tax Ct. Memo LEXIS 343; 57 T.C.M. (CCH) 975; T.C.M. (RIA) 89344;
July 19, 1989
Kenneth E. Keate, for the petitioner.
Gordon L. Gidlund, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: The Commissioner determined deficiencies in petitioner's Federal income tax as follows:
Additions to Tax
Section
Section
Year
Deficiency
6653(a)(1) 1
6653(a)(2)
1980
$ 6,955
1981
19,603
$ 980
*
1982
31,928
At trial petitioner…
2Cases cited4 opinions
- Haag v. CommissionerUnited States Tax Court · 1987
- Cloes v. CommissionerUnited States Tax Court · 1982
- J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Diversified Brokers Company, Inc. v. NooneyCourt of Appeals for the Eighth Circuit · 1973
3Cited by3 opinions
- Barter Systems, Inc. v. CommissionerUnited States Tax Court · 1990
- Tollis v. CommissionerUnited States Tax Court · 1993
- Wright v. CommissionerUnited States Tax Court · 1992