1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 62 T.C.M.
  5. 62 T.C.M. 1388 (1991)
 

MOORE v. COMMISSIONER

Docket No. 21344-89.

62 T.C.M. 1388 (1991)

T.C. Memo. 1991-601

Edwin E. Moore and Emily E. Moore v. Commissioner.

United States Tax Court.

Filed December 5, 1991.

Attorney(s) appearing for the Case

Edwin E. Moore and Emily E. Moore, pro se.

Charles P. Hanfman, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A(b)(3), and assigned pursuant to Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' 1986 Federal income tax in the amount of $476. Respondent determined that petitioners were liable for additions to tax for negligence under section 6653(a...

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