1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 61 T.C.M.
  5. 61 T.C.M. 1734 (1991)
 

RUTH v. COMMISSIONER

Docket No. 25768-89.

61 T.C.M. 1734 (1991)

T.C. Memo. 1991-30

Elyse Ruth v. Commissioner.

United States Tax Court.

Filed January 28, 1991.

Attorney(s) appearing for the Case

John W. Miner, for the petitioner. Michael Noble, for the respondent.

Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Code1 and Rule 180 et seq. Respondent determined a deficiency in petitioner's Federal income tax, for the taxable year 1983, in the amount of $831. The issue for decision is whether petitioner underreported interest income in the amount of $4,421.80.

Some of the facts have...

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