Legal Opinion
Snyder v. Comm'r
United States Tax Court
Decided May 14, 2009No. 15222-05UnpublishedCited by 1 opinion
1Opinion of the Court
OWEN D. SNYDER AND LILLIE M. SNYDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Snyder v. Comm'r
No. 15222-05
United States Tax Court
T.C. Memo 2009-97; 2009 Tax Ct. Memo LEXIS 97;
May 14, 2009, Filed
Owen D. Snyder and Lillie M. Snyder, Pro sese.
Catherine S. Tyson, for respondent.
Marvel, L. Paige
PAIGE L. MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined deficiencies and accuracy-related penalties under section 6662(a)1 with respect to petitioners' Federal income tax as follows:
Penalty
Year
Deficiency
sec. 6662
1999
$ 17,633
$ 3,526.60
2000
14,966
2,993.20
2001
2Cases cited9 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Doherty v. Comm'rUnited States Tax Court · 2009