Legal Opinion
Stipe v. Comm'r
United States Tax Court
Decided April 25, 2011No. Docket No. 6488-08UnpublishedCited by 3 opinions
1Opinion of the Court
KATHLEEN SUSAN STIPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stipe v. Comm'r
Docket No. 6488-08.
United States Tax Court
T.C. Memo 2011-92; 2011 Tax Ct. Memo LEXIS 89;
April 25, 2011, Filed
Decision will be entered under Rule 155.
Kathleen Susan Stipe, Pro se.
James A. Kutten, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of $5,4001 in petitioner's 2005 Federal income tax and an accuracy-related penalty for 2005 pursuant to section 6662(a)2 of $1,080. Petitioner contested the determination by filing a…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
- John M. And Alice D. Church v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1987
- Scarce v. CommissionerUnited States Tax Court · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. CommissionerUnited States Tax Court · 2012
- Cohan v. Comm'rUnited States Tax Court · 2012
- Ryan v. Comm'rUnited States Tax Court · 2011