Legal Opinion
Manning v. Comm'r
United States Tax Court
Decided June 30, 2009No. 30112-07UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES T. AND TIFFANY A. MANNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Manning v. Comm'r
No. 30112-07
United States Tax Court
T.C. Memo 2009-157; 2009 Tax Ct. Memo LEXIS 158; 97 T.C.M. (CCH) 1864;
June 30, 2009, Filed
Farley P. Katz and Charles J. Muller, III, for petitioners.
Daniel N. Price, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 714,924 deficiency in petitioners' Federal income tax for 2003 and a $ 142,984.80 accuracy-related penalty under section 6662. 1
After concessions, we are left to…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Manning v. Comm'rUnited States Tax Court · 2009