Legal Opinion
Kay v. Comm'r
United States Tax Court
Decided July 6, 2011No. Docket No. 18203-09UnpublishedCited by 4 opinions
1Opinion of the Court
RICHARD KAY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kay v. Comm'r
Docket No. 18203-09.
United States Tax Court
T.C. Memo 2011-159; 2011 Tax Ct. Memo LEXIS 156; 102 T.C.M. (CCH) 19;
July 6, 2011, Filed
Decision will be entered for respondent.
Richard Kay, Jr., Pro se.
Mindy S. Meigs, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies and penalties as follows:
Penalty
Year
Deficiency
Sec. 6662(a)
2001
$131,693
$26,338.60
2002
90,020
18,004.00
The issues for decision are: (1) Whether petitioner was a trader in securities…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Swain v. Comm'rUnited States Tax Court · 2002
- Lone Manor Farms, Inc. v. CommissionerUnited States Tax Court · 1974
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- van der Lee v. Comm'rUnited States Tax Court · 2011
- Douglas H. Cutting v. CommissionerUnited States Tax Court · 2020
- Estate of Sower v. Comm'rUnited States Tax Court · 2017
- Porter v. Comm'rUnited States Tax Court · 2015