Legal Opinion
Racine v. Comm'r
United States Tax Court
Decided August 14, 2006No. 17633-04UnpublishedCited by 3 opinions
1Opinion of the Court
ROBERT C. AND GAIL K. RACINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Racine v. Comm'r
No. 17633-04
United States Tax Court
T.C. Memo 2006-162; 2006 Tax Ct. Memo LEXIS 164; 92 T.C.M. (CCH) 100; RIA TM 56583;
August 14, 2006, Filed
Don Paul Badgley and Brian Gary Isaacson, for petitioners.
Kirk M. Paxson and William C. Schmidt, for respondent.
Goeke, Joseph Robert
Joseph Robert Goeke
MEMORANDUM OPINION
GOEKE, Judge: Respondent determined a $ 514,462 deficiency in petitioners' Federal income tax and determined that petitioners are liable for a $ 102,892.40 accuracy-related penalty…
2Cases cited10 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Tanner v. Comm'rUnited States Tax Court · 2001
- Williams v. Comm'rUnited States Tax Court · 2004
- Miller v. United StatesDistrict Court, N.D. California · 2004
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cidale v. United StatesCourt of Appeals for the Fifth Circuit · 2007
- Racine v. CommissionerCourt of Appeals for the Seventh Circuit · 2007
- Racine, Robert C. v. CIRCourt of Appeals for the Seventh Circuit · 2007