Legal Opinion

Spitz v. Comm'r

United States Tax Court

Decided August 15, 2006No. 4075-05UnpublishedCited by 1 opinion

1Opinion of the Court

MARK SPITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Spitz v. Comm'r

No. 4075-05

United States Tax Court

T.C. Memo 2006-168; 2006 Tax Ct. Memo LEXIS 171; 92 T.C.M. (CCH) 121; RIA TM 56589;

August 15, 2006, Filed

Don Paul Badgley-andBrian Gary Isaacson, for petitioner.

Kirk M. Paxsonand Julie L. Payne, for respondent.

Haines, Harry A.

Harry A. Haines

MEMORANDUM OPINION

HAINES, Judge: Respondent determined deficiencies in petitioner's Federal income taxes of $ 183,743 and $ 76,227 as well as additions to tax under section 6662 of $ 36,749 and $ 15,245 for 2000 and 2001 (years at issue),…

2Cases cited12 opinions

  1. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  2. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  3. Allen v. Comm'rUnited States Tax Court · 2002
  4. Speltz v. Comm'rUnited States Tax Court · 2005
  5. Ronald J. Speltz June M. Speltz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006

7 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Stephen Hilton v. United States of AmericaDistrict Court, E.D. New York · 2025

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