CLARKE v. COMMISSIONER

Docket No. 10680-93.

68 T.C.M. 398 (1994)

T.C. Memo. 1994-390

Erma Clarke and James Clarke v. Commissioner.

United States Tax Court.

Filed August 17, 1994.


Attorney(s) appearing for the Case

Erma Clarke and James Clarke, pro se. Gary L. Bloom, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, for petitioners' 1990 taxable year, determined a $9,312 Federal income tax deficiency and a $1,862 addition to tax under section 6662(a).1 Respondent has conceded that petitioners are not liable for the addition to tax under section 6662(a). Petitioners have conceded all adjustments except whether they are entitled to...

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