Perkins v. Comm'r
United States Tax Court
R determined a deficiency of $ 6,582 in P's Federal income tax for 2003. R also determined an accuracy-related penalty of $ 1,316.40 pursuant to sec. 6662(a) and (b)(1), I.R.C. Held: P is liable for the deficiency but not the sec. 6662, I.R.C., penalty.
1Opinion of the Court
JOYCE A. PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perkins v. Comm'r
No. 6521-06
United States Tax Court
T.C. Memo 2008-41; 2008 Tax Ct. Memo LEXIS 40; 95 T.C.M. (CCH) 1165;
February 26, 2008, Filed
R determined a deficiency of $ 6,582 in P's Federal income tax for 2003. R also determined an accuracy-related penalty of $ 1,316.40 pursuant to sec. 6662(a) and (b)(1), I.R.C.
Held: P is liable for the deficiency but not the sec. 6662, I.R.C., penalty.
John P. Konvalinka, for petitioner.
John R. Bampfield, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
MEMORANDUM…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
9 more not listed; retrieve them via the Exa API.