1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 61 T.C.M.
  5. 61 T.C.M. 2559 (1991)
 

PROCTOR v. COMMISSIONER

Docket No. 1535-90.

61 T.C.M. 2559 (1991)

T.C. Memo. 1991-202

Leonard Proctor, Jr. v. Commissioner.

United States Tax Court.

Filed May 13, 1991.

Attorney(s) appearing for the Case

Leonard Proctor, Jr., pro se.

Steven Bernosky, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rule 180 et seq.

Respondent determined a deficiency in petitioner's 1986 Federal income tax in the amount of $6,178, together with an addition to tax under section 6653(a)(1)(A) in the amount of $309, and under section 6653(a)(1)(B) in the amount of 50 percent of the interest due on $6,178...

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