1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 68 T.C.M.
  5. 68 T.C.M. 1438 (1994)
 

HARRISON v. COMMISSIONER

Docket No. 29324-91.

68 T.C.M. 1438 (1994)

T.C. Memo. 1994-614

Benjamin J. Harrison v. Commissioner.

United States Tax Court.

Filed December 15, 1994.

Attorney(s) appearing for the Case

Audrey J. Orlando, 2298 Sunrise Dr., San Jose, Calif., for the petitioner. Emily J. Kingston, for the respondent.*

Supplemental Memorandum Opinion

PARR, Judge:

The opinion in this case, T.C. Memo. 1994-268, was filed on June 13, 1994. In that opinion we held that (1) petitioner was not liable for additions to tax under section 66511 for failure to timely file his 1982 and 1983 tax returns because respondent did not timely raise the issue; (2) petitioner was not liable for an addition to tax under section...

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