1. Home
  2. Browse Decisions
  3. T.C.
  4. 92 T.C.
  5. 92 T.C. 342 (1989)
 

EMMONS v. COMMISSIONER

Docket No. 32406-86.

92 T.C. 342 (1989)

GARY M. EMMONS AND MARTHA C. EMMONS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 16, 1989.

Attorney(s) appearing for the Case

William C. Waller, Jr., for the petitioners.

Susan J. Rascoe, for the respondent.

GERBER, Judge:

Respondent, in a statutory notice of deficiency dated May 8, 1986, determined deficiencies and additions to petitioners' 1981 and 1982 income taxes as follows:

                                 Additions to tax        
  Year     Deficiency     Sec. 6653(b)1       Sec. 6661

  1981      $12,418         $6,209                   ---
  1982      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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