1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 74 T.C.M.
  5. 74 T.C.M. 83 (1997)
 

PICARD v. COMMISSIONER

Docket No. 2768-95.

74 T.C.M. 83 (1997)

T.C. Memo. 1997-320

James A. Picard v. Commissioner.

United States Tax Court.

Filed July 9, 1997.

Attorney(s) appearing for the Case

Martin J. Tierney and D. Dewey Watson, San Francisco, Calif., for the petitioner. Kevin G. Croke, for the respondent.

MEMORANDUM OPINION

GALE, Judge:

Respondent determined a deficiency of $3,169 in petitioner's 1992 Federal income tax and an addition to tax pursuant to section 6651(a)1 of $782.25. This case was submitted to the Court full stipulated pursuant to Rule 122. After concessions,2 the remaining issue for decision is whether payments made to petitioner by the City of Oakland during the year in issue pursuant...

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