JOSEPH v. COMMISSIONER

Docket No. 7574-95.

71 T.C.M. 2187 (1996)

T.C. Memo. 1996-77

Eugene C. Joseph, Sr. v. Commissioner.

United States Tax Court.

Filed February 26, 1996.


Attorney(s) appearing for the Case

Eugene C. Joseph, Sr., pro se.

John T. Lortie, for the respondent.


MEMORANDUM OPINION

PARR, Judge:

This case is presently before the Court on respondent's motion for partial summary judgment filed December 11, 1995, pursuant to Rule 121.1

By statutory notice, dated March 6, 1995, respondent determined a deficiency in petitioner's Federal income tax for tax year 1986 of $13,147 and additions to tax under sections 6651(a)(1) and 6654 in the amounts of $3,287 and $635, respectively.

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