Legal Opinion
Jorgenson v. Commissioner
United States Tax Court
Decided February 7, 2000No. 5041-98UnpublishedCited by 15 opinions
1Opinion of the Court
ANTHONY W. JORGENSON AND FLORENCE A. JORGENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jorgenson v. Commissioner
No. 5041-98
United States Tax Court
T.C. Memo 2000-38; 2000 Tax Ct. Memo LEXIS 38; 79 T.C.M. (CCH) 1444;
February 7, 2000, Filed
Decision will be entered under Rule 155.
Edward E. Hartline, for petitioners.
Susan K. Greene, for respondent.
Vasquez, Juan F.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, JUDGE: Respondent determined the following deficiencies in and penalties on petitioners' Federal income taxes:
Accuracy-Related
Penalty
Tax Year Deficiency Sec.…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Dunn v. CommissionerUnited States Tax Court · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Alli v. Comm'rUnited States Tax Court · 2014
- Mohamed v. Comm'rUnited States Tax Court · 2012
- RERI Holdings I, LLC v. Comm'rUnited States Tax Court · 2014
- Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2018
- Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
10 more not listed; retrieve them via the Exa API.