Legal Opinion
Kovacevich v. Commissioner
Court of Appeals for the Ninth Circuit
Decided April 12, 2006No. 04-71326PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM **
Robert E. Kovacevich and Yvonne R. Kovacevich (“Petitioners”), husband and wife, appeal the decision of the United States Tax Court, upholding the Commissioner of Internal Revenue’s determinations of deficiencies in their 1992 and 1994 federal income taxes, and additions to tax in the form of a “negligence penalty” under 26 U.S.C. § 6662(b)(1).
Based on the record before us, we affirm the decision of the Tax Court in its entirety. With respect to Petitioners’ specific assignments of error, we find as follows:
1. The Tax Court did not clearly err in finding that Petitioners did not…
2Cases cited5 opinions
- David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Van Camp & Bennion v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- Detsel J. Parkinson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Charles Y. Choi Jin Yi Choi v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
3Cited by1 opinion
- Western Management, Inc. v. United StatesUnited States Court of Federal Claims · 2011