1. Home
  2. Browse Decisions
  3. T.C.
  4. 97 T.C.
  5. 97 T.C. 1 (1991)
 

ESTATE OF MAGARIAN v. COMMISSIONER

Docket No. 19438-89.

97 T.C. 1 (1991)

ESTATE OF JOHN J. MAGARIAN, DECEASED, SHIRLEY H. MAGARIAN, EXECUTRIX, AND SHIRLEY H. MAGARIAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 2, 1991.

Attorney(s) appearing for the Case

Stephen A. Dennis, for the petitioners.

Steven A. Wilson, for the respondent.

OPINION

NIMS, Chief Judge:

Respondent determined additions to petitioners' Federal income tax and increased interest for the taxable year 1981 as follows:


Sec. 6653(a)(1)     Sec. 6653(a)(2)      Sec. 6659       Sec. 6621(c)

     $324                 1                $1,944              2

1
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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