Legal Opinion
Giles v. Comm'r
United States Tax Court
Decided January 31, 2006No. 16640-03UnpublishedCited by 10 opinions
1Opinion of the Court
ELIZABETH GILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Giles v. Comm'r
No. 16640-03
United States Tax Court
T.C. Memo 2006-15; 2006 Tax Ct. Memo LEXIS 14; 91 T.C.M. (CCH) 684;
January 31, 2006, Filed
Giles v. Comm'r, T.C. Memo 2005-28, 2005 Tax Ct. Memo LEXIS 29 (T.C., 2005)
B. Paul Husband, for petitioner.
Michael W. Berwind, for respondent.
Haines, Harry A.
Harry A. Haines
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies of $ 7,117, $ 5,470, and $ 6,793 and accuracy-related penalties under section 6662(a) for 1999, 2000, and 2001,…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Carmody v. Comm'rUnited States Tax Court · 2016
- Losantiville Country Club v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2018
- Knudsen v. Comm'rUnited States Tax Court · 2007
- McMillan v. Comm'rUnited States Tax Court · 2013
- Beirne v. Comm'rUnited States Tax Court · 2013
5 more not listed; retrieve them via the Exa API.