Legal Opinion
Perry v. Comm'r
United States Tax Court
Decided August 16, 2012No. Docket No. 3064-11Unpublished
1Opinion of the Court
BOBBY D. PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perry v. Comm'r
Docket No. 3064-11
United States Tax Court
T.C. Memo 2012-237; 2012 Tax Ct. Memo LEXIS 235; 104 T.C.M. (CCH) 201;
August 16, 2012, Filed
Decision will be entered under Rule 155.
Michael Lynn Durham and W. Lance Stodghill, for petitioner.
M. Kathryn Bellis, for respondent.
KROUPA, Judge.
KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $306,336 1 deficiency and a $41,365 accuracy-related penalty under section 6662(a)2 with respect to petitioner's Federal income tax for 2006. We…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Sanford v. CommissionerUnited States Tax Court · 1968
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