1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 1105 (1983)
 

QUINN v. COMMISSIONER

Docket No. 4676-81.

46 T.C.M. 1105 (1983)

T.C. Memo. 1983-485

Lewis Evan Quinn and Regina P. Quinn v. Commissioner.

United States Tax Court.

Filed August 15, 1983.

Attorney(s) appearing for the Case

Lewis Evan Quinn, for the petitioners. Matthew E. Bates, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined deficiencies in income tax and additions to tax against petitioners as follows:

                                      Addition to
  Tax Year             Deficiency     Tax Section
  Ended                             6653(a) I.R.C.1

  Dec. 31, 1976 .....    $2,155        $107.75
  Dec. 31, 1977 .....       755          37.75

After concessions...

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