1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 924 (1981)
 

RAMOS v. COMMISSIONER

Docket No. 13817-78.

42 T.C.M. 924 (1981)

T.C. Memo. 1981-473

Pedro M. Ramos and Lourdes Ramos v. Commissioner.

United States Tax Court.

Filed August 31, 1981.

Attorney(s) appearing for the Case

Luis Medina, for the petitioners. Marion L. Westen, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $40,874.47 deficiency in petitioners' 1974 income tax, plus a $10,228.87 addition to tax under section 6651(a)1 for failure timely to file a tax return and a $2,043.72 addition to tax under section 6653(a) for disregard of rules and regulations. The issues for determination are:

(1) Whether petitioners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases