Docket No. 1135-95.

71 T.C.M. 2213 (1996)

T.C. Memo. 1996-83

James P. Whitmer v. Commissioner.

United States Tax Court.

Filed February 26, 1996.

Attorney(s) appearing for the Case

Frederick M. Cuppy, Merrillville, Ind., Todd A. Etzler, and Edward L. Burke, for the petitioner. Ronald T. Jordan, for the respondent.


LARO, Judge:

James P. Whitmer petitioned the Court to redetermine respondent's determination with respect to his 1987 and 1988 Federal income taxes. For 1987, respondent determined a $76,005 deficiency, a $3,800 addition to tax under section 6653(a)(1)(A), and a $19,001 addition to tax under section 6661(a). Respondent also determined that petitioner was liable for an addition to tax under section 6653(a)(1)(B). For...

Let's get started


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