Legal Opinion
Merritt v. Comm'r
United States Tax Court
Decided June 30, 2003No. 16214-98; No. 16715-98UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN M. MERRITT AND CAROLYN MERRITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent J.M.A. & ASSOCIATES, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Merritt v. Comm'r
No. 16214-98; No. 16715-98
United States Tax Court
T.C. Memo 2003-187; 2003 Tax Ct. Memo LEXIS 187; 85 T.C.M. (CCH) 1550;
June 30, 2003, Filed
Petitioners were liable for additions to tax under section 6651(a)(1) for failure to timely file their income tax returns for years in issue. Petitioners were not liable for accuracy-related penalties determined by respondent under section 6662.
Donald K. Groom,…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- Canelo v. CommissionerUnited States Tax Court · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Humphrey, Farrington & McClain, P.C. v. Comm'rUnited States Tax Court · 2013
- Kent Alan Wegener & Shinae Wegener v. CommissionerUnited States Tax Court · 2019