1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 64 T.C.M.
  5. 64 T.C.M. 1401 (1992)
 

DURRETT v. COMMISSIONER

Docket No. 8786-90.

64 T.C.M. 1401 (1992)

T.C. Memo. 1992-682.

James M. Durrett, Jr. and Norma L. Durrett v. Commissioner.

United States Tax Court.

Filed November 30, 1992.

Attorney(s) appearing for the Case

Kendall O. Schlenker, 500 Marquette Ave., Albuquerque, N.M., for the petitioners. Thomas F. Eagan, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioners' 1986 Federal income tax in the amount of $3,300.52 and additions to tax under section 6653(a)(1)(A) of $165.03 and section 6653(a)(1)(B) of 50 percent of the interest payable on that portion of the underpayment attributable to negligence...

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