Legal Opinion
Lange v. Comm'r
United States Tax Court
Decided July 19, 2005No. 7178-03UnpublishedCited by 3 opinions
1Opinion of the Court
HAROLD A. LANGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lange v. Comm'r
No. 7178-03
United States Tax Court
T.C. Memo 2005-176; 2005 Tax Ct. Memo LEXIS 176; 90 T.C.M. (CCH) 69; 36 Employee Benefits Cas. (BNA) 1291;
July 19, 2005, Filed
Harold A. Lange, pro se.
Beth A. Nunnink, for respondent.
Gale, Joseph H.
JOSEPH H. GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency of $ 8,301 and additions to tax of $ 2,075.25 and $ 443.40 under sections 16651(a)(1) and 6654, respectively, with respect to petitioner Harold A. Lange's (petitioner) Federal…
2Cases cited24 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Enoch v. CommissionerUnited States Tax Court · 1972
- Cupp v. CommissionerUnited States Tax Court · 1975
19 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Davis v. Comm'rUnited States Tax Court · 2006
- Griggs v. Comm'rUnited States Tax Court · 2013
- Lange v. Comm'rUnited States Tax Court · 2005