Legal Opinion
Twin Rivers Farm v. Comm'r
United States Tax Court
Decided July 2, 2012No. Docket No. 14074-10UnpublishedCited by 5 opinions
1Opinion of the Court
TWIN RIVERS FARM, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Twin Rivers Farm v. Comm'r
Docket No. 14074-10
United States Tax Court
T.C. Memo 2012-184; 2012 Tax Ct. Memo LEXIS 183; 104 T.C.M. (CCH) 9;
July 2, 2012, Filed
Decision will be entered for respondent as to the deficiencies, additions to tax under section 6651(a)(1), and penalties under section 6656 and for petitioner as to the section 6651(a)(2) additions to tax.
Richard Militana, for petitioner.
Linda E. Mosakowski, for respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: The petition in this…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Clackamas Gastroenterology Associates, P. C. v. WellsSupreme Court of the United States · 2003
- Crocker v. CommissionerUnited States Tax Court · 1989
- Simpson v. CommissionerUnited States Tax Court · 1975
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Cent. Motorplex, Inc. v. Comm'rUnited States Tax Court · 2014
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- Hampton Software Development, LLC v. CommissionerUnited States Tax Court · 2018
- Rahman v. Comm'rUnited States Tax Court · 2014