1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 77 T.C.M.
  5. 77 T.C.M. 1519 (1999)
 

WIRENIUS v. COMMISSIONER

Docket No. 15414-97.

77 T.C.M. 1519 (1999)

T.C. Memo. 1999-73

Lawrence W. Wirenius v. Commissioner.

United States Tax Court.

Filed March 10, 1999.

Attorney(s) appearing for the Case

Lawrence W. Wirenius, pro se. Louise Pais, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1994 in the amount of $6,317 plus additions to tax under section 6651(a)(1) in the amount of $1,579.25 and section 6654(a) in the amount of $325.47. The issues for decision are: (1...

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