Legal Opinion
Carmody v. Comm'r
United States Tax Court
Decided December 14, 2016No. Docket No. 3825-14UnpublishedCited by 3 opinions
1Opinion of the Court
JERALD L. CARMODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carmody v. Comm'r
Docket No. 3825-14
United States Tax Court
T.C. Memo 2016-225; 2016 Tax Ct. Memo LEXIS 224; 112 T.C.M. (CCH) 651;
December 14, 2016, Filed
Decision will be entered under Rule 155.
Robert V. Boeshaar, for petitioner.
Alicia H. Eyler, for respondent.
MARVEL, Chief Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Chief Judge: Respondent determined the following deficiencies and accuracy-related penalties under section 6662(a)1 with respect to petitioner's Federal income tax:
Penalty
Year
Deficiency
sec.…
2Cases cited15 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Golanty v. CommissionerUnited States Tax Court · 1979
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Boneparte v. Comm'rUnited States Tax Court · 2017
- James P. Donoghue & Elaine S. Donoghue v. CommissionerUnited States Tax Court · 2019
- Jun Wu v. CommissionerUnited States Tax Court · 2019