Legal Opinion
Estate of Melcher v. Comm'r
United States Tax Court
Decided September 15, 2009No. 8941-07Unpublished
1Opinion of the Court
ESTATE OF TERENCE P. MELCHER, DECEASED, TERESE MELCHER, EXECUTRIX, AND TERESE MELCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Melcher v. Comm'r
No. 8941-07
United States Tax Court
T.C. Memo 2009-210; 2009 Tax Ct. Memo LEXIS 212; 98 T.C.M. (CCH) 57936;
September 15, 2009, Filed
Philip Garrett Panitz, for petitioners.
Michael W. Berwind, for respondent.
Kroupa, Diane L.
DIANA L. KROUPA
MEMORANDUM OPINION
KROUPA, Judge: Respondent determined a $ 74,001 deficiency in petitioners' Federal income tax for 2004 and a $ 14,800.20 accuracy-related penalty under section 6662(a). 1…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. GilmoreSupreme Court of the United States · 1963
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