Legal Opinion
Coburn v. Comm'r
United States Tax Court
Decided June 10, 2014No. Docket No. 15293-11UnpublishedCited by 1 opinion
1Opinion of the Court
MICHAEL A. COBURN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coburn v. Comm'r
Docket No. 15293-11
United States Tax Court
T.C. Memo 2014-113; 2014 Tax Ct. Memo LEXIS 114; 107 T.C.M. (CCH) 1551;
June 10, 2014, Filed
Decision will be entered under Rule 155.
Howard Scott Fisher, for petitioner.
Whitney N. Moore, James C. Hughes, and Catherine G. Chang, for respondent.
BUCH, Judge.
BUCH
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCH, Judge: Respondent issued a notice of deficiency determining the following deficiencies, additions to tax, and penalties with respect to Michael Coburn's Federal…
2Cases cited13 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
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Martha Smith v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2020