Legal Opinion
Cohen v. Commissioner
United States Tax Court
Decided July 2, 1981No. Docket Nos. 4290-69, 3614-70, 3927-71, 6145-72, 7823-74, 6244-75UnpublishedCited by 13 opinions
1Opinion of the Court
SAM COHEN AND ETHEL COHEN; SAMUEL (a/k/a SAM) COHEN AND ETHEL COHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Cohen v. Commissioner
Docket Nos. 4290-69, 3614-70, 3927-71, 6145-72, 7823-74, 6244-75
United States Tax Court
T.C. Memo 1981-345; 1981 Tax Ct. Memo LEXIS 399; 42 T.C.M. (CCH) 312; T.C.M. (RIA) 81345;
July 2, 1981
WILBUR
MEMORANDUM SUR ORDER
WILBUR, Judge: By separate notices of deficiency, respondent determined the following amounts due from petitioners for Federal income taxes and imposed the following penalties:
Taxable
1 Sec. 6653(b)
Year
Deficiency
Penalty
1963
$ 647,772.94
$…
2Cases cited45 opinions
- Hoffa v. United StatesSupreme Court of the United States · 1966
- McNabb v. United StatesSupreme Court of the United States · 1943
- Nardone v. United StatesSupreme Court of the United States · 1939
- United States v. JanisSupreme Court of the United States · 1976
- Mallory v. United StatesSupreme Court of the United States · 1957
40 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Berkery v. CommissionerUnited States Tax Court · 1988
- Graham v. CommissionerUnited States Tax Court · 1984
- Bell v. CommissionerUnited States Tax Court · 1988
- Graham v. CommissionerCourt of Appeals for the Third Circuit · 1985
- Thomas A. Graham and Elizabeth Graham v. Commissioner of Internal Revenue. Meridian Engineering, Inc. Of Pennsylvania v. Commissioner of Internal Revenue. Appeal of Thomas A. Graham, Elizabeth Graham, and Meridian Engineering, Inc. Of PennsylvaniaCourt of Appeals for the Third Circuit · 1985
8 more not listed; retrieve them via the Exa API.