Legal Opinion
HAN v. COMMISSIONER
United States Tax Court
Decided June 12, 2002No. 14649-94UnpublishedCited by 8 opinions
1Opinion of the Court
STEVEN K. HAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
HAN v. COMMISSIONER
No. 14649-94
United States Tax Court
T.C. Memo 2002-148; 2002 Tax Ct. Memo LEXIS 155; 83 T.C.M. (CCH) 1824;
June 12, 2002, Filed
The court sustained respondent's determination. The court sustained respondent as to the imposition of the addition to tax for substantial understatement of income tax.
Richard L. Manning and Ira M. Burman, for petitioner.
Marjory A. Gilbert and Catherine M. Thayer, for respondent.
Gale, Joseph H.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a…
2Cases cited51 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
46 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. KhanuCourt of Appeals for the D.C. Circuit · 2011
- Blackwood v. Comm'rUnited States Tax Court · 2012
- Ugorji Timothy Wilson Onyeani v. CommissionerUnited States Tax Court · 2020
- United States v. KhanuCourt of Appeals for the D.C. Circuit · 2011
- United States v. KhanuCourt of Appeals for the D.C. Circuit · 2011
3 more not listed; retrieve them via the Exa API.