Legal Opinion
Soni v. Comm'r
United States Tax Court
Decided January 28, 2013No. Docket No. 20628-10UnpublishedCited by 1 opinion
1Opinion of the Court
VIMAL SONI AND KIRAN SONI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Soni v. Comm'r
Docket No. 20628-10
United States Tax Court
T.C. Memo 2013-30; 2013 Tax Ct. Memo LEXIS 32; 105 T.C.M. (CCH) 1216;
January 28, 2013, Filed
Decision will be entered under Rule 155.
Larry D. Vince, for petitioners.
Sebastian Voth, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM OPINION
KERRIGAN, Judge: Respondent determined penalties of $9,127 pursuant to section 6662(a) for 2003, $17,048 pursuant to section 6662A for 2004, and $2,663 pursuant to section 6662A for 2005. Unless otherwise indicated, all…
2Cases cited12 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Patin v. CommissionerUnited States Tax Court · 1987
- Bond v. CommissionerUnited States Tax Court · 1993
- William S. Skeen and Alison Skeen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Edward N. Gomberg and Helen E. Gomberg v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- David A. Novoselsky & Charmain J. Novoselsky v. CommissionerUnited States Tax Court · 2020