Legal Opinion
Chow v. Comm'r
United States Tax Court
Decided March 18, 2010No. 18774-08UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN F. & ESTHER K. CHOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chow v. Comm'r
No. 18774-08
United States Tax Court
T.C. Memo 2010-48; 2010 Tax Ct. Memo LEXIS 49; 99 T.C.M. (CCH) 1193;
March 18, 2010, Filed
John F. and Esther K. Chow, pro sese.
Sarah A. Herson, for respondent.
Cohen, Mary Ann
MARY ANN COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies of $ 9,580.40 and $ 47,944.76 in petitioners' Federal income taxes for 2004 and 2005, respectively. For 2004, respondent determined an addition to tax of $ 2,089.35 under section 6651(a)(1)…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. GilmoreSupreme Court of the United States · 1963
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Byrd v. HamerAppellate Court of Illinois · 2011
- Boneparte v. Comm'rUnited States Tax Court · 2017