1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 719 (1986)
 

DUNCAN v. COMMISSIONER

Docket No. 31773-84.

51 T.C.M. 719 (1986)

T.C. Memo. 1986-122

Andrew J. and Jo Anne J. Duncan v. Commissioner.

United States Tax Court.

Filed March 26, 1986.

Attorney(s) appearing for the Case

Andrew J. and Jo Anne J. Duncan, pro se. John Weeda, for the respondent.

Memorandum Findings of Fact and Opinion

PETERSON, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d)1 and Rules 180, 181 and 182.2

In his statutory notice of deficiency dated June 7, 1984, respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $2,238.87, and addition to tax under section 6653(a)(1) of $111.94 and an...

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