Legal Opinion
LaPlante v. Comm'r
United States Tax Court
Decided October 1, 2009No. 17591-07UnpublishedCited by 3 opinions
1Opinion of the Court
ANN M. LAPLANTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LaPlante v. Comm'r
No. 17591-07
United States Tax Court
T.C. Memo 2009-226; 2009 Tax Ct. Memo LEXIS 228; 98 T.C.M. (CCH) 305;
October 1, 2009, Filed
Joseph Fitzgibbons, for petitioner.
Paul Colleran, for respondent.
Goldberg, Stanley J.
STANLEY J. GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined a deficiency of $ 1,808 in petitioner's Federal income tax for 2004 and an accuracy-related penalty of $ 362 under section 6662(a) for negligence.
The deficiency arises from…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Byrd v. HamerAppellate Court of Illinois · 2011
- Wakefield v. Comm'rUnited States Tax Court · 2015
- John M. Coleman v. CommissionerUnited States Tax Court · 2020