FISHER v. COMMISSIONER

Docket No. 28630-89.

64 T.C.M. 1670 (1992)

T.C. Memo. 1992-740

Robert D. Fisher and Orpha L. Fisher v. Commissioner.

United States Tax Court.

Filed December 30, 1992.


Attorney(s) appearing for the Case

William E. Farrior, for petitioners. Donald E. Edwards and Nancy S. Vozar, for respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined additions to tax for 1983 and 1984 under section 6661(a)1 (substantial understatement of liability) against petitioners as follows:

                                 Additions to Tax
Year                               Sec. 6661(a)

1983 .........................        $45...

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