1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 329 (1993)
 

PHILLIPS v. COMMISSIONER

Docket No. 13809-91.

66 T.C.M. 329 (1993)

T.C. Memo. 1993-349

David S. Phillips v. Commissioner.

United States Tax Court.

Filed August 11, 1993.

Attorney(s) appearing for the Case

David S. Phillips, pro se. Ruud L. DuVall and Kristine A. Roth, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in Federal income tax against petitioner for taxable year 1986 in the amount of $3,733. The Commissioner also determined for that tax year that petitioner owed interest of $2,271 and additions to tax under section 6651(a)(1)1 in the amount of $933, section 6653(a)(1)(A) in the amount of $187, section 6653(a)(1)(B) in the amount of 50 percent of the interest...

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