Legal Opinion
Hastings v. Comm'r
United States Tax Court
Decided March 30, 2009No. 3468-07UnpublishedCited by 4 opinions
1Opinion of the Court
DONALD J. AND DENISE K. HASTINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hastings v. Comm'r
No. 3468-07
United States Tax Court
T.C. Memo 2009-69; 2009 Tax Ct. Memo LEXIS 68; 97 T.C.M. (CCH) 1355;
March 30, 2009, Filed
Jon J. Jensen, for petitioners.
Lisa R. Woods, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 2003 and 2004 and an accuracy-related penalty for 2004 as follows:
Accuracy-Related Penalty
Year
Deficiency
Sec. 6662(a)
2003
$ 2,187
--
2004
13,408
$…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Sang J. Park v. CommissionerUnited States Tax Court · 2011
- Popovich v. Indiana Department of State RevenueIndiana Tax Court · 2016
- Chow v. Comm'rUnited States Tax Court · 2010
- Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014