1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 378 (1993)
 

ENGEL v. COMMISSIONER

Docket No. 27673-89.

66 T.C.M. 378 (1993)

T.C. Memo. 1993-362

George H. Engel and Asanee L. Engel v. Commissioner.

United States Tax Court.

Filed August 18, 1993.

Attorney(s) appearing for the Case

Jeffrey Cole, 321 S. Plymouth Ct., Chicago, IL, for the petitioners.

James R. McCann, Patrick T. Sheehan, and Jonathan P. Decator, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

By statutory notice of deficiency, dated August 29, 1989, respondent determined a deficiency in petitioners' Federal income tax for the year 1985 in the amount of $56,522. Respondent also determined additions to the tax as follows:

Sec. 6653(a)(1)    Sec. 6653(a)(2)   Sec. 6659

   $2,826.10       50% of interest   $16,956.60
                  due on deficiency
<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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