Legal Opinion
CORCORAN v. COMMISSIONER
United States Tax Court
Decided January 18, 2002No. 2947-01UnpublishedCited by 17 opinions
1Opinion of the Court
MARK CHRISTOPHER AND NANCY LOUISE CORCORAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CORCORAN v. COMMISSIONER
No. 2947-01
United States Tax Court
T.C. Memo 2002-18; 2002 Tax Ct. Memo LEXIS 18;
January 18, 2002, Filed
Respondent's determinations sustained. Petitioners required to pay $ 2,000 penalty to United States under section 6673(a).
Mark Christopher Corcoran, pro se.
Timothy F.Salel, for respondent.
Wolfe, Norman H.
WOLFE
MEMORANDUM OPINION
WOLFE, Special Trial Judge : Respondent determined a deficiency of $ 4,155 in petitioners' 1998 Federal income tax. In the answer to the…
2Cases cited11 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Pietanza v. CommissionerUnited States Tax Court · 1989
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Cabirac v. Comm'rUnited States Tax Court · 2003
- Takaba v. Comm'rUnited States Tax Court · 2002
- Loofbourrow v. Commissioner of Internal Revenue ServiceDistrict Court, S.D. Texas · 2002
- Facq v. Comm'rUnited States Tax Court · 2006
- Hawkins v. Comm'rUnited States Tax Court · 2003
12 more not listed; retrieve them via the Exa API.