1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 73 T.C.M.
  5. 73 T.C.M. 2892 (1997)
 

LUCID v. COMMISSIONER

Docket No. 22933-95.

73 T.C.M. 2892 (1997)

T.C. Memo. 1997-247

Morgan L. Lucid and Mary J. Lucid v. Commissioner.

United States Tax Court.

Filed June 2, 1997.

Attorney(s) appearing for the Case

Harry J. Kaplan, for the petitioners. Steven Walker, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined income tax deficiencies for 1990 and 1991 in the amounts of $20,334 and $49,727, respectively. Respondent also determined accuracy-related penalties under section 6662(a)1 of $4,067 and $9,945 for 1990 and 1991, respectively. The issues for our consideration are: (1) Whether, in 1990 and 1991, petitioners were engaged in an activity for profit pursuant...

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