Legal Opinion
Watts v. Commissioner
United States Tax Court
Decided December 23, 1999No. 9289-98Unpublished
1Opinion of the Court
ROBERT C. AND DIANA J. WATTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Watts v. Commissioner
No. 9289-98
United States Tax Court
T.C. Memo 1999-416; 1999 Tax Ct. Memo LEXIS 473; 78 T.C.M. (CCH) 1207;
December 23, 1999, Filed
Decision will be entered for respondent.
Cheryl Frank and Gerald W. Kelly, Jr., for petitioners.
Elizabeth A. Owen, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, JUDGE: Respondent determined deficiencies in petitioners' Federal income tax and an addition to tax and a penalty as follows:
Addition to tax and penalty
_____________…
2Cases cited11 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Crocker v. CommissionerUnited States Tax Court · 1989
- Streber v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- Baldwin v. CommissionerUnited States Tax Court · 1985
6 more not listed; retrieve them via the Exa API.