Ball v. Commissioner
United States Tax Court
P filed late returns for 1984, 1985, and 1986. R examined P's returns and assessed: (1) The amounts shown on them and additional amounts for 1984 and 1985, (2) additions to tax for failure to timely file returns and pay tax for 1984, 1985, and 1986, and (3) interest for 1984, 1985, and 1986. R improperly assessed tax in amounts greater than reported on P's 1984 and 1985 returns without issuing a notice of deficiency.
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P filed late returns for 1984, 1985, and 1986. R examined P's returns and assessed: (1) The amounts shown on them and additional amounts for 1984 and 1985, (2) additions to tax for failure to timely file returns and pay tax for 1984, 1985, and 1986, and (3) interest for 1984, 1985, and 1986. R improperly assessed tax in amounts greater than reported on P's 1984 and 1985 returns without issuing a notice of deficiency. Later, R abated assessment of the amounts in excess of the amounts reported on P's returns for 1984 and 1985, and also additions to tax and interest for 1984, 1985, and 1986. R's…
1Opinion of the Court
JAMES L. BALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ball v. Commissioner
Docket No. 1647-93.
United States Tax Court
T.C. Memo 1995-520; 1995 Tax Ct. Memo LEXIS 519; 70 T.C.M. (CCH) 1132;
October 31, 1995, Filed
Decision will be entered for respondent.
P filed late returns for 1984, 1985, and 1986. R examined P's returns and assessed: (1) The amounts shown on them and additional amounts for 1984 and 1985, (2) additions to tax for failure to timely file returns and pay tax for 1984, 1985, and 1986, and (3) interest for 1984, 1985, and 1986.
R improperly assessed tax in amounts…
2Cases cited5 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Gustafson v. CommissionerUnited States Tax Court · 1991
- Blair E. Hildebrand v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
- Estate of Gillespie v. CommissionerUnited States Tax Court · 1994
3Cited by8 opinions
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Belshee v. CommissionerUnited States Tax Court · 1999
- Bohner v. CommissionerUnited States Tax Court · 2014
- Bohner v. CommissionerUnited States Tax Court · 2014
- Dennis E. Bohner v. CommissionerUnited States Tax Court · 2014
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