Legal Opinion
Lawrence G. Graev & Lorna Graev v. Commissioner
United States Tax Court
Decided December 20, 2017No. 30638-08UnknownCited by 3 opinions
1Opinion of the Court
149 T.C. No. 23
UNITED STATES TAX COURT LAWRENCE G. GRAEV AND LORNA GRAEV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 30638-08. Filed December 20, 2017. In a proposed notice of deficiency for 2004 and 2005, R’s examining agent proposed 40% gross valuation misstatement penalties under I.R.C. sec. 6662(h) with respect to the proposed disallowance of Ps’ noncash charitable contribution deduction and carryover deduction. During mandatory review of the proposed notice, R’s counsel recommended, as an alternative position, that 20% accuracy-related penalties be determined…
2Cases cited39 opinions
- Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
- Varity Corp. v. HoweSupreme Court of the United States · 1996
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Lamb's Chapel v. Center Moriches Union Free School DistrictSupreme Court of the United States · 1993
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3Cited by3 opinions
- Mellow Partners, A Partnership v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2018
- Curtis Inv. Co. v. Comm'rCourt of Appeals for the Eleventh Circuit · 2018
- Curtis Investment Company, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2018