Legal Opinion
Koenig v. Commissioner
United States Tax Court
Decided June 17, 1998No. Tax Ct. Dkt. No. 1468-96UnpublishedCited by 3 opinions
1Opinion of the Court
RONALD I. AND LOIS B. KOENIG, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Koenig v. Commissioner
Tax Ct. Dkt. No. 1468-96
United States Tax Court
T.C. Memo 1998-215; 1998 Tax Ct. Memo LEXIS 214; 75 T.C.M. (CCH) 2484;
June 17, 1998, Filed
Decision will be entered under Rule 155.
Patrick Derdenger, for petitioners.
John W. Duncan, for respondent.
PARR, JUDGE.
PARR
MEMORANDUM OPINION
PARR, JUDGE: Respondent determined deficiencies in, additions to, and penalties on petitioners' Federal income taxes as follows:
Additions to Tax
Penalties
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6662(a)
1990
$ 167,792
$…
2Cases cited9 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. LombardoSupreme Court of the United States · 1916
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Richmond Television Corp. v. United StatesSupreme Court of the United States · 1965
- United States v. Estate of RomaniSupreme Court of the United States · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Jacobs v. CommissionerUnited States Tax Court · 1998
- Jeffrey B. Yapp & Tamara A. Yapp v. CommissionerUnited States Tax Court · 2018
- Rubke v. Comm'rUnited States Tax Court · 2002