Legal Opinion

Seidenfeld v. Commissioner

United States Tax Court

Decided February 6, 1995No. Docket No. 19345-92Unpublished

1Opinion of the Court

DENNIS J. SEIDENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Seidenfeld v. Commissioner

Docket No. 19345-92

United States Tax Court

T.C. Memo 1995-61; 1995 Tax Ct. Memo LEXIS 62; 69 T.C.M. (CCH) 1848; T.C.M. (RIA) 95061;

February 6, 1995, Filed

Decision will be entered under Rule 155.

Dennis J. Seidenfeld, pro se.

For respondent: Guy H. Glaser.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

Additions to Tax

Year

Deficiency

Sec. 6653(b)(1)

Sec. 6653(b)(2)

Sec. 6661

19…

2Cases cited30 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gajewski v. CommissionerUnited States Tax Court · 1976
  3. Beaver v. CommissionerUnited States Tax Court · 1970
  4. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
  5. Tokarski v. CommissionerUnited States Tax Court · 1986

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