1. Home
  2. Browse Decisions
  3. T.C.
  4. 86 T.C.
  5. 86 T.C. 547 (1986)
 

PARKER v. COMMISSIONER

Docket No. 15374-81.

86 T.C. 547 (1986)

RICHARD E. PARKER AND JANA J. PARKER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 2, 1986.

Attorney(s) appearing for the Case

Sidney J. Machtinger, John S. Pennish, Thomas J. Ellsworth, and Charles N. Shephard, for the petitioners.

Fera Wagner and Gilbert Gembacz, for the respondent.

COHEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:


                    Addition to tax
Year  Deficiency   sec. 6653(a)1

1977   $2,925              0
1978   18,316           $916
1979   29,458          1,473

The deficiencies resulted from disallowance of a deduction of $7,500, paid to...

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