1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 1827 (1992)
 

McCRACKEN v. COMMISSIONER

Docket No. 1773-90.

63 T.C.M. 1827 (1992)

T.C. Memo. 1992-33

Michael C. McCracken v. Commissioner.

United States Tax Court.

Filed January 14, 1992.

Attorney(s) appearing for the Case

Ford P. Mitchell, Blue Cross Bldg., Chattanooga, Tenn., for the petitioner. Amy Dyar Seals, 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 petitioner's Federal income tax for 1987 in the amount of $5,218 and additions to tax under section 6653(a)(1)(A) and (B) in the amounts of $260.90 and 50 percent of the interest due on the deficiency...

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