1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 599 (1986)
 

SMITH v. COMMISSIONER

Docket No. 22142-83.

51 T.C.M. 599 (1986)

T.C. Memo. 1986-101

Roger G. and Elaine M. Smith v. Commissioner.

United States Tax Court.

Filed March 17, 1986.

Attorney(s) appearing for the Case

Roger G. Smith, pro se. Cindy E. Pilsecker, for the respondent.

Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case1 was assigned to the undersigned pursuant to the provisions of section 7456(d)(3), Internal Revenue Code of 1954, and Rules 180, 181 and 182, Tax Court Rules of Practice and Procedure.2

Respondent determined a deficiency of $3,435 in petitioners' 1978 Federal income tax and an addition to tax of $172 for negligence...

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