Legal Opinion
Mark Sunik and Tamara Sunik v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 28, 2003No. 01-4134PublishedCited by 20 opinions
1Opinion of the Court
VAN GRAAFEILAND, Senior Circuit Judge.
Appellants Mark and Tamara Sunik appeal from the decision of the United States Tax Court (Wells, J.) holding that they owe $70,783.00 in federal income tax from 1995 and assessing in addition a penalty of $14,157.00. For the reasons set forth below, we affirm.
Background
The facts of this case have been stipulated to by the parties and are not at issue.
On their 1995 federal income tax return, the Suniks reported $21,872.00 of taxable Schedule C income. The Internal Revenue Service subsequently examined the 1995 return. On June 15, 1998, the return examiner…
2Cases cited4 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Gene L. Moretti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
3Cited by20 opinions
- Raymond Wright v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2004
- Kanofsky v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Beeler v. Comm'r of Internal RevenueCourt of Appeals for the Second Circuit · 2011
- Tamberella v. CommissionerCourt of Appeals for the Second Circuit · 2005
- Wright v. CommissionerCourt of Appeals for the Second Circuit · 2012
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