1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 863 (1983)
 

SKIRPAN v. COMMISSIONER

Docket No. 12714-81.

46 T.C.M. 863 (1983)

T.C. Memo. 1983-439

Frank A. Skirpan and Mary Ann Skirpan v. Commissioner.

United States Tax Court.

Filed July 27, 1983.

Attorney(s) appearing for the Case

Frank A. Skirpan and Mary Ann Skirpan, pro se, Philadelphia, Pa. Howard Philip Newman, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency of $1,243 in petitioners' Federal income tax for the taxable year 1977 and an addition to tax under section 6653(a)1 of $62.

The issues for decision are (1) whether petitioners understated their taxable income in 1977; and, if so, (2) whether they are liable for the addition to tax under section 6653(a) for negligence or intentional...

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