LANIGAN v. COMMISSIONER

Docket No. 5735-94.

71 T.C.M. 1996 (1996)

T.C. Memo. 1996-48

Eric A. and Jane C. Lanigan v. Commissioner.

United States Tax Court.

Filed February 12, 1996.


Attorney(s) appearing for the Case

Eric A. Lanigan, pro se. Reginald R. Corlew, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge:

Respondent determined the following deficiencies, additions to tax, and penalties:

                                                                 Addition to Tax    Penalty
Year                                                Deficiency   Sec. 6651(a)(1)   Sec. 6662

1990 ............................................    $ 4,919         $2,274 ...

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