Legal Opinion
Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 19, 2006No. 04-2981PublishedCited by 24 opinions
1Opinion of the Court
ILANA DIAMOND ROVNER, Circuit Judge.
The Internal Revenue Service audited the 1997 tax return of Nick and Helen Kikalos and found that they underreported their income and thus owed more tax than they had paid. The IRS also assessed an accuracy-related penalty against the pah-in the amount equal to twenty percent of the underpayment. The couple petitioned the United States Tax Court for a redeter- mination of the deficiency and after a two-day hearing, the court sustained both the deficiency and the penalty. Nick and Helen Kikalos appeal and we affirm.
I
In 1997, the tax year at issue, Nick and…
2Cases cited10 opinions
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Ballard v. CommissionerSupreme Court of the United States · 2005
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Estate of Edward Kunze, Deceased, Carol Ann Hause v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- JPMorgan Chase & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Feldman v. CommissionerCourt of Appeals for the Seventh Circuit · 2015
19 more not listed; retrieve them via the Exa API.