Smith v. Commissioner

Decided 1988-12-12

Cited by 102 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

OPINION WELLS, Judge: Respondent determined the following deficiencies in, and additions to, petitioner’s Federal income taxes: Addition to tax Taxable year Deficiency sec. 6653(b) 1 1972 $3,86…

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