Legal Opinion
Ron Niv v. Commissioner
United States Tax Court
Decided March 21, 2013No. 9041-11Unpublished
1Opinion of the Court
T.C. Memo. 2013-82
UNITED STATES TAX COURT RON NIV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9041-11. Filed March 21, 2013. R disallowed certain business expense deductions P claimed on his 2006 and 2007 tax return and determined deficiencies in income tax, additions to tax pursuant to I.R.C. sec. 6651(a)(1) for failing to timely file the 2006 and 2007 tax returns, and accuracy-related penalties under I.R.C. sec. 6662(a) for P’s 2006 and 2007 tax years. Held: P did not substantiate expense deductions for travel, meals, entertainment, and car expenses. Held,…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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