Legal Opinion
Cole v. Commissioner
United States Tax Court
Decided December 23, 1998No. Tax Ct. Dkt. No. 2378-95UnpublishedCited by 3 opinions
1Opinion of the Court
RICHARD A. COLE, M.D., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cole v. Commissioner
Tax Ct. Dkt. No. 2378-95
United States Tax Court
T.C. Memo 1998-452; 1998 Tax Ct. Memo LEXIS 451; 76 T.C.M. (CCH) 1055; T.C.M. (RIA) 98452;
December 23, 1998, Filed
Decision will be entered for respondent.
Richard A. Cole, for petitioner.
Louise R. Forbes, for respondent.
COLVIN, JUDGE.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, JUDGE: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to Tax
Sec.
Sec.
Sec.
FY 1
Deficiency
6653(b)(1…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- McCarthy v. United StatesSupreme Court of the United States · 1969
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Fiore v. Comm'rUnited States Tax Court · 2013
- Seyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim v. CommissionerUnited States Tax Court · 2019
- Shahram Kohan & Yonina Kohan v. CommissionerUnited States Tax Court · 2019