Legal Opinion
Webbe v. Commissioner
United States Tax Court
Decided August 26, 1987No. Docket No. 42331-85UnpublishedCited by 3 opinions
1Opinion of the Court
PETER J. WEBBE AND PATRICIA WEBBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Webbe v. Commissioner
Docket No. 42331-85.
United States Tax Court
T.C. Memo 1987-426; 1987 Tax Ct. Memo LEXIS 423; 54 T.C.M. (CCH) 281; T.C.M. (RIA) 87426;
August 26, 1987.
James F. Nangle, Jr., for the petitioners.
Robert J. Burbank, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in and additions to petitioners' Federal income tax for the tax year ended December 31, 1981, as follows:
Additions to Tax
Deficiency
Sec. 6653(a)(1) 1
Sec.…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
31 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Recklitis v. CommissionerUnited States Tax Court · 1988
- Varied Investments, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1994
- Recklitis v. CommissionerUnited States Tax Court · 1988