Legal Opinion
Ferguson v. Comm'r
United States Tax Court
Decided February 27, 2006No. 18229-04UnpublishedCited by 2 opinions
1Opinion of the Court
SEARCY M. FERGUSON, JR., AND ELIZABETH L. FERGUSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ferguson v. Comm'r
No. 18229-04
United States Tax Court
T.C. Memo 2006-32; 2006 Tax Ct. Memo LEXIS 32; 91 T.C.M. (CCH) 785;
February 27, 2006, Filed
Searcy M. Ferguson, pro se.
Kathryn F. Patterson, for respondent.
Wells, Thomas B.
THOMAS B. WELLS
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' 2000 Federal income tax of $ 91,763, a section 6651(a)(1) addition to tax for failure to file of $ 9,176.30, and a section 6662 accuracy-related penalty of $…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Mendes v. Comm'rUnited States Tax Court · 2003
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ferguson v. CommissionerCourt of Appeals for the Fifth Circuit · 2009
- Lawrence G. Graev & Lorna Graev v. CommissionerUnited States Tax Court · 2017