LONG v. COMMISSIONER

Docket No. 44815-85.

54 T.C.M. 703 (1987)

T.C. Memo. 1987-493

Howard S. Long v. Commissioner.

United States Tax Court.

Filed September 28, 1987.


Attorney(s) appearing for the Case

Howard S. Long, pro se. James B. Martin, Jr., for the respondent.


Memorandum Opinion

NIMS, Judge:

This matter is before the Court on respondent's motions for the imposition of sanctions under Rule 104(c)1 and dismissal for failure to properly prosecute.

Respondent determined the following deficiencies:

                              Additions to Tax
Year   Deficiency   Sec. 6653(b)    Sec. 6654   Sec. 6661

1978      $ 9,633  ...

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