ROOSEVELT v. COMMISSIONER

Docket No. 5111-94.

70 T.C.M. 612 (1995)

T.C. Memo. 1995-430

Beverly J. Roosevelt v. Commissioner.

United States Tax Court.

Filed September 5, 1995.


Attorney(s) appearing for the Case

Beverly J. Roosevelt, pro se. Ronald M. Rosen, for the respondent.


MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioner's 1990 and 1991 Federal income taxes in the amounts of $3,903 and $3,323, respectively. Respondent also determined that petitioner was liable for the accuracy-related penalty under section 6662(a) for those years in the amounts of...

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