1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 68 T.C.M.
  5. 68 T.C.M. 655 (1994)
 

SCHAEFER v. COMMISSIONER

Docket No. 16784-92.

68 T.C.M. 655 (1994)

T.C. Memo. 1994-444

Paul A. Schaefer and Estate of Joyce F. Schaefer, Deceased, Paul Schaefer, Personal Representative v. Commissioner.

United States Tax Court.

Filed August 31, 1994.

Attorney(s) appearing for the Case

Thomas G. Hodel, 143 Union Blvd., Lakewood, Colo., for the petitioners. Virginia L. Hamilton, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined Federal income tax deficiencies for petitioners'1 1984 and 1985 taxable years in the amounts of $7,668 and $10,475, respectively. Respondent also determined additions to tax under section 6653(a)(1)2 for 1984 and 1985 in the amounts of $383 and $524, respectively. If the section 6653(a)(1) addition is upheld, the addition...

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