Legal Opinion
McDaniel v. Commissioner
United States Tax Court
Decided April 22, 1999No. 1622-98Unpublished
1Opinion of the Court
ROBERT S. McDANIEL, JR. AND W. JANE McDANIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McDaniel v. Commissioner
No. 1622-98
United States Tax Court
T.C. Memo 1999-133; 1999 Tax Ct. Memo LEXIS 184; 77 T.C.M. (CCH) 1880; T.C.M. (RIA) 99133;
April 22, 1999, Filed
Decision will be entered for respondent.
George Browning III, for petitioners.
William R. McCants, for respondent.
Chiechi, Carolyn P.
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, JUDGE: Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Antonides v. CommissionerUnited States Tax Court · 1988
- Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- Anderson v. Trade Winds Enterprises Corp.District Court of Appeal of Florida · 1970
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