ADAMS v. COMMISSIONER

Docket No. 34260-83.

50 T.C.M. 179 (1985)

T.C. Memo. 1985-297

Joe J. Adams and Anastasia Adams v. Commissioner.

United States Tax Court.

Filed June 20, 1985.


Attorney(s) appearing for the Case

Joe J. Adams, pro se. Rosabel Seigan, for the respondent.


Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was assigned to Special Trial Judge James M. Gussis for consideration and ruling pursuant to the provisions of section 7456(c) and (d)1 and General Order No. 8, 81 T. C. XXIII (1983).

Respondent determined a deficiency in petitioners' 1981 self-employment tax in the amount of $565.44 and also determined additions to tax under section 6653(a)(1) in the amount of...

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