Torkelson v. Commissioner
United States Tax Court
Held: P is liable for income tax for the years 1976, 1977 and 1978 of $809.06, $766.82 and $619.95, respectively. His constitutional arguments for relief are frivolous and wholly without merit. Held further: P is liable for the addition to tax pursuant to secs. 6651(a), 6653(a) and 6654 for these years.
1Opinion of the Court
HILTON E. TORKELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Torkelson v. Commissioner
Docket No. 16071-80.
United States Tax Court
T.C. Memo 1983-116; 1983 Tax Ct. Memo LEXIS 673; 45 T.C.M. (CCH) 893; T.C.M. (RIA) 83116;
March 3, 1983.
Held: P is liable for income tax for the years 1976, 1977 and 1978 of $809.06, $766.82 and $619.95, respectively. His constitutional arguments for relief are frivolous and wholly without merit. Held further: P is liable for the addition to tax pursuant to secs. 6651(a), 6653(a) and 6654 for these years.
Hilton E. Torkelson, pro se.
Larry K. Akins…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- McCoy v. CommissionerUnited States Tax Court · 1981
- Giddio v. CommissionerUnited States Tax Court · 1970
3 more not listed; retrieve them via the Exa API.