Legal Opinion
Godwin v. Comm'r
United States Tax Court
Decided October 14, 2003No. 11382-01L; No. 498-02; No. 4817-02LUnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES R. GODWIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Godwin v. Comm'r
No. 11382-01L; No. 498-02; No. 4817-02L
United States Tax Court
T.C. Memo 2003-289; 2003 Tax Ct. Memo LEXIS 292; 86 T.C.M. (CCH) 451;
October 14, 2003., Filed
Petitioners were liable for section 6654(a) and 6651(a)(2) additions to tax for late payments and section 6651(a)(1) addition to tax for late filing. Respondent's collection determination sustained. Petitioners were not entitled to any abatement of interest with respect to amounts reported on their 1997 return. Petitioners were not…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Goza v. CommissionerUnited States Tax Court · 2000
33 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Holland v. Comm'rUnited States Tax Court · 2013