Legal Opinion
TESCO DRIVEAWAY CO. v. COMMISSIONER
United States Tax Court
Decided November 6, 2001No. 10966-97Unpublished
1Opinion of the Court
TESCO DRIVEAWAY CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
TESCO DRIVEAWAY CO. v. COMMISSIONER
No. 10966-97
United States Tax Court
T.C. Memo 2001-294; 2001 Tax Ct. Memo LEXIS 330; 82 T.C.M. (CCH) 857;
November 6, 2001, Filed
Respondent's determination that petitioner was liable for accuracy-related penalty on deficiencies was sustained.
Charles E. Hammond, for petitioner.
Dennis R. Onnen, for respondent.
Beghe, Renato
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, JUDGE: Respondent determined the following deficiencies, late-filing additions, and penalties with respect…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
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