Legal Opinion
Hailstock v. Comm'r
United States Tax Court
Decided August 8, 2016No. Docket No. 15084-14UnpublishedCited by 1 opinion
1Opinion of the Court
BETH M. HAILSTOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hailstock v. Comm'r
Docket No. 15084-14
United States Tax Court
T.C. Memo 2016-146; 2016 Tax Ct. Memo LEXIS 146; 112 T.C.M. (CCH) 200;
August 8, 2016, Filed
Decision will be entered under Rule 155.
Alvertis W. Bishop, Jr., for petitioner.
Gary R. Shuler, Jr., for respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in petitioner's Federal income tax, additions to tax under section 6651(a)(1),1 and accuracy-related penalties under section 6662(a) as follows:
Addition…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Helvering v. TaylorSupreme Court of the United States · 1935
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Roberta Birdsong & William H. Birdsong v. CommissionerUnited States Tax Court · 2018