Legal Opinion
Mortensen v. Comm'r
United States Tax Court
Decided December 15, 2004No. 25991-96UnpublishedCited by 2 opinions
1Opinion of the Court
GLENN A. MORTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mortensen v. Comm'r
No. 25991-96
United States Tax Court
T.C. Memo 2004-279; 2004 Tax Ct. Memo LEXIS 292; 88 T.C.M. (CCH) 278;
December 15, 2004, Filed
Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner, for petitioner.
Nhi T. Luu-Sanders and Catherine Caballero, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined that petitioner is liable for a section 6662(a) accuracy-related penalty of $ 784 for the taxable year 1991. Unless…
2Cases cited22 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006