Legal Opinion
Milton v. Comm'r
United States Tax Court
Decided October 28, 2009No. 15875-08Unpublished
1Opinion of the Court
JEFFREY C. AND RENEE M. MILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Milton v. Comm'r
No. 15875-08
United States Tax Court
T.C. Memo 2009-246; 2009 Tax Ct. Memo LEXIS 247; 98 T.C.M. (CCH) 386;
October 28, 2009, Filed
Robert J. Gumser, for petitioners.
Heather K. McCluskey, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined an $ 86,767 deficiency in petitioners' Federal income tax for 2005 and a $ 17,353 accuracy-related penalty under section 6662(a). 1 After concessions, 2 we are asked to decide whether…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
3 more not listed; retrieve them via the Exa API.