Legal Opinion
Jensen v. Commissioner
United States Tax Court
Decided October 29, 1997No. Tax Ct. Dkt. No. 20121-94UnpublishedCited by 1 opinion
1Opinion of the Court
KENT JENSEN AND CAROL JENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jensen v. Commissioner
Tax Ct. Dkt. No. 20121-94
United States Tax Court
T.C. Memo 1997-491; 1997 Tax Ct. Memo LEXIS 573; 74 T.C.M. (CCH) 1076; T.C.M. (RIA) 97491;
October 29, 1997, Filed
Decision will be entered under Rule 155.
Richard W. Kennedy, for respondent.
J. Craig Carman, for petitioners.
SWIFT, JUDGE.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, JUDGE: Respondent determined deficiencies in petitioners' joint Federal income taxes, an addition to tax, and an accuracy-related penalty, as follows:
Accura…
2Cases cited8 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Dixie Dairies Corp. v. CommissionerUnited States Tax Court · 1980
- Calumet Industries, Inc. v. CommissionerUnited States Tax Court · 1990
- Kean v. CommissionerUnited States Tax Court · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Hoffman v. Commissioner, IRSCourt of Appeals for the Fourth Circuit · 2001