1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 59 T.C.M.
  5. 59 T.C.M. 923 (1990)
 

MORRIS v. COMMISSIONER

Docket No. 20318-87.

59 T.C.M. 923 (1990)

T.C. Memo. 1990-306

Donald S. Morris and June E. Morris v. Commissioner.

United States Tax Court.

Filed June 19, 1990.

Attorney(s) appearing for the Case

Alvin L. Freeman, 10333 Richmond Ave., Houston, Tex., for the petitioners. Ana G. Cummings, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a $288,250.93 deficiency and a $13,259.10 addition to tax under section 6651(a)(1)1 against petitioners for their calendar year ending December 31, 1981.

On brief, petitioners concede that they are liable for the addition to tax under section 6651(a)(1). Furthermore, the parties agree that $165,000 is a partnership distribution within the meaning...

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