Legal Opinion
Struck v. Comm'r
United States Tax Court
Decided February 22, 2007No. 7900-05UnpublishedCited by 3 opinions
1Opinion of the Court
MYRON R. STRUCK AND THELMA C. STRUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Struck v. Comm'r
No. 7900-05
United States Tax Court
T.C. Memo 2007-42; 2007 Tax Ct. Memo LEXIS 42; 93 T.C.M. (CCH) 928;
February 22, 2007, Filed
David S. Greenberg, for petitioners.
Joseph P. Wilson, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in and penalties on petitioners' Federal income taxes as follows:
Year
Deficiency
Sec. 6662 Penalty
2001
$ 27,555
$ 5,511
2002
6,790
1,358
After concessions by the parties, the…
2Cases cited10 opinions
- Dave Arnett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2007
- Hicks v. CommissionerUnited States Tax Court · 1966
- Arnett v. Comm'rUnited States Tax Court · 2006
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Harrington v. CommissionerUnited States Tax Court · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Letourneau v. Comm'rUnited States Tax Court · 2012
- Jesse A. Linde & Dawn Linde v. CommissionerUnited States Tax Court · 2017
- Linde v. Comm'rUnited States Tax Court · 2017