Legal Opinion
Nunn v. Comm'r
United States Tax Court
Decided September 30, 2002No. 16165-99UnpublishedCited by 3 opinions
UNITED STATES TAX COURT
1Opinion of the Court
CEDRIC K. AND MADELYN D. NUNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nunn v. Comm'r
No. 16165-99
United States Tax Court
T.C. Memo 2002-250; 2002 Tax Ct. Memo LEXIS 257; 84 T.C.M. (CCH) 403; T.C.M. (RIA) 54895;
September 30, 2002., Filed
In view of petitioners' egregious conduct in this case, we will exercise our discretion under section 6673(a)(1) and require petitioners to pay a penalty to the United States in the amount of $ 7,500.
UNITED STATES TAX COURT
Cedric K. Nunn, pro se.
Marilyn S. Ames, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
G…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
19 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Timothy E. Dexter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
- Dexter, Timothy E. v. CIRCourt of Appeals for the Seventh Circuit · 2005
- Thomas R. Huzella & Carole L. Huzella v. CommissionerUnited States Tax Court · 2017