Legal Opinion
Stewart v. Comm'r
United States Tax Court
Decided August 16, 2010No. Docket No. 10376-08UnpublishedCited by 2 opinions
1Opinion of the Court
MYRTIS STEWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stewart v. Comm'r
Docket No. 10376-08
United States Tax Court
T.C. Memo 2010-184; 2010 Tax Ct. Memo LEXIS 220; 100 T.C.M. (CCH) 149;
August 16, 2010, Filed
Decision will be entered under Rule 155.
Myrtis Stewart, Pro se.
Shawna A. Early and Robert A. Baxer, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: For 2004 and 2005 respondent determined deficiencies in petitioner's Federal income taxes and section 6662(a)1 accuracy-related penalties as follows:
Year
Deficiency
Penalty Sec. 6662(a)
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. CorrellSupreme Court of the United States · 1967
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fitch v. Comm'rUnited States Tax Court · 2012
- Isaacs v. Comm'rUnited States Tax Court · 2015