Legal Opinion
Dodge v. Commissioner
United States Tax Court
Decided March 2, 1998No. Tax Ct. Dkt. No. 18089-96UnpublishedCited by 23 opinions
1Opinion of the Court
JAMES C. AND VIVIAN C. DODGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dodge v. Commissioner
Tax Ct. Dkt. No. 18089-96
United States Tax Court
T.C. Memo 1998-89; 1998 Tax Ct. Memo LEXIS 89; 75 T.C.M. (CCH) 1914;
March 2, 1998, Filed
Decision will be entered under Rule 155.
Leonard W. Yelsky, for petitioners.
Herbert W. Linder, for respondent.
GERBER, JUDGE.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, JUDGE: Respondent, by means of a statutory noticeof deficiency, determined the following income tax deficiencies andsection 6662 (a) 1 penalties with respect to petitioners:
Penal…
2Cases cited7 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Giles v. Comm'rUnited States Tax Court · 2006
- Carmody v. Comm'rUnited States Tax Court · 2016
- Losantiville Country Club v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2018
- Knudsen v. Comm'rUnited States Tax Court · 2007
- Rundlett v. Comm'rUnited States Tax Court · 2011
18 more not listed; retrieve them via the Exa API.