1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 62 T.C.M.
  5. 62 T.C.M. 581 (1991)
 

COHEN v. COMMISSIONER

Docket No. 37792-86.

62 T.C.M. 581 (1991)

T.C. Memo. 1991-413

Miriam Cohen v. Commissioner.

United States Tax Court.

Filed August 22, 1991.

Attorney(s) appearing for the Case

Richard H. Champion, 1233 20th St., N.W., Washington, D.C. and John L. Pollok, for the petitioner. Elise Frost Alair, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in Miriam and Benjamin Cohen's Federal income tax and additions to tax as follows:

                                                                       Addition to Tax
Tax Year Ended                                            Deficiency   Section 6653(b)1

December 31, 1981 ...................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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