Legal Opinion
Coburn v. Comm'r
United States Tax Court
Decided December 6, 2005No. 6695-04UnpublishedCited by 4 opinions
1Opinion of the Court
TIMOTHY J. COBURN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coburn v. Comm'r
No. 6695-04
United States Tax Court
T.C. Memo 2005-283; 2005 Tax Ct. Memo LEXIS 281; 90 T.C.M. (CCH) 563;
December 6, 2005, Filed
Richard A. Seigal and Mark S. Gregory, for petitioner.
Michael J. Proto, for respondent.
Wells, Thomas B.
THOMAS B. WELLS
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner's 2000 Federal income tax of $ 277,951 and a section 6662 accuracy-related penalty of $ 55,590.20. The issue to be decided is whether petitioner must recognize discharge of…
2Cases cited9 opinions
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Cozzi v. CommissionerUnited States Tax Court · 1987
- Stephen Babin Betty Boehm Babin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Frazier v. CommissionerUnited States Tax Court · 1998
- Cook v. CommissionerUnited States Tax Court · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- MacGregor v. Comm'rUnited States Tax Court · 2010
- Coburn v. Comm'rUnited States Tax Court · 2006
- Karl F. Simonsen & Christina M. Simonsen v. CommissionerUnited States Tax Court · 2018
- Shelley Jou Wienke v. CommissionerUnited States Tax Court · 2020