Legal Opinion
Straight v. Commissioner
United States Tax Court
Decided December 29, 1997No. Tax Ct. Dkt. No. 23658-94UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID K. STRAIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Straight v. Commissioner
Tax Ct. Dkt. No. 23658-94
United States Tax Court
T.C. Memo 1997-569; 1997 Tax Ct. Memo LEXIS 655; 74 T.C.M. (CCH) 1457;
December 29, 1997, Filed
Decision will be entered under Rule 155.
William L. Blagg, for respondent.
David D. Aughtry and Donald P. Lancaster, for petitioner.
COLVIN, JUDGE.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, JUDGE: Respondent determined deficiencies in petitioner's Federal income tax and accuracy-related penalties as follows:
Penalty
Year
Deficiency
Sec. 6662 1
1990
$…
2Cases cited28 opinions
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Straight v. Comm'rUnited States Tax Court · 1999