(DOWNLOAD) "Provizer v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Provizer v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 07, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
Per Curiam. Petitioners appeal from a decision of the United States Tax Court determining their liability for income tax deficiencies for the year 1981. They also appeal the Tax Courts decision assessing penalties on the deficiency for valuation understatement and negligence. After reviewing the record, we conclude that the Tax Court made no clearly erroneous findings of fact and correctly resolved all of the legal issues in this case, and we affirm on the basis of the Tax Courts opinion. Provizer v. Commissioner, 1992 Tax Ct. Memo LEXIS 191, 63 T.C.M. (CCH) 2531, 1992 T.C. Memo 177 (1992). We write briefly for additional clarification.