1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 585 (1993)
 

STODDARD v. COMMISSIONER

Docket No. 25278-92.

66 T.C.M. 585 (1993)

T.C. Memo. 1993-400

Charles H. Stoddard and Clara L. Stoddard v. Commissioner.

United States Tax Court.

Filed August 31, 1993.

Attorney(s) appearing for the Case

Charles H. Stoddard and Clara L. Stoddard, pro sese. Josh Ungerman, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' 1989 Federal income tax of $5,968 and an addition to tax pursuant to section 6662 of $1,194. After concessions by respondent (including the addition to tax pursuant to section 6662), the issues for our decision are:

...

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