1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 1028 (1987)
 

CIMA v. COMMISSIONER

Docket No. 38158-84.

53 T.C.M. 1028 (1987)

T.C. Memo. 1987-284

Robert W. Cima and Gwen M. Cima v. Commissioner.

United States Tax Court.

Filed June 9, 1987.

Attorney(s) appearing for the Case

Edward R. Joyce, 317 N. 11th St., St. Louis, Mo., for the petitioners. Donald L. Wells, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by a statutory notice of deficiency, dated August 15, 1984, determined a $7,118.35 deficiency in petitioners' 1980 income tax and a $3,559.18 addition to tax under section 6653(b).1 Respondent, by a February 11, 1986, amendment to answer, claimed a $6,010.04 increase to the income tax deficiency and a $3,005.02 increase to the addition to tax.

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