GILLUM v. COMMISSIONER

Docket No. 25161-87.

59 T.C.M. 1 (1990)

T.C. Memo. 1990-105

Cary E. Gillum v. Commissioner.

United States Tax Court.

Filed March 1, 1990.


Attorney(s) appearing for the Case

Ernest A. Conner, for the petitioner. Gary D. Kallevang, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1983 in the amount of $24,859 and additions to tax under sections 6651(a)(1),1 6653(a) (1) and 6661 in the amounts of $4,593.50, $1,242.95 and $6,214.75, respectively. Respondent also determined an addition to tax under section 6653(a) (2) in the amount of 50 percent of the interest on the...

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