1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 60 T.C.M.
  5. 60 T.C.M. 1447 (1990)
 

CROWLEY v. COMMISSIONER

Docket No. 10427-88.

60 T.C.M. 1447 (1990)

T.C. Memo. 1990-636

Ralph D. Crowley and Frances A. Crowley v. Commissioner.

United States Tax Court.

Filed December 18, 1990.

Attorney(s) appearing for the Case

James C. Donnelly, Jr., 1700 Mechanics Bank Tower, Worcester, Mass., for the petitioners. Christine Colley and Robert M. Finkel, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1981 in the amount of $9,944 and for 1982 in the amount of $206,935. He also determined an addition to tax, pursuant to section 6651(a)(1),1 for 1982 in the amount of $48,061. The section 6651(a)(1) addition to tax was determined because petitioners filed their joint income tax return for 1982 on February...

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