Roumi v. Comm'r
United States Tax Court
R determined additional interest income, disallowed certain business expense deductions P claimed on his 2007 tax return, and determined a deficiency in income tax, an addition to tax for failure to timely file under sec. 6651(a)(1), I.R.C., and an accuracy-related penalty under sec. 6662(a), I.R.C., for P's 2007 tax year. Held: P is liable for the deficiency.
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R determined additional interest income, disallowed certain business expense deductions P claimed on his 2007 tax return, and determined a deficiency in income tax, an addition to tax for failure to timely file under sec. 6651(a)(1), I.R.C., and an accuracy-related penalty under sec. 6662(a), I.R.C., for P's 2007 tax year. Held: P is liable for the deficiency. Held, further, P is liable for the addition to tax for failure to timely file his tax return under sec. 6651(a)(1), I.R.C. Held, further, P is liable for the accuracy-related penalty under sec. 6662(a), I.R.C.
1Opinion of the Court
BAACEL ROUMI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Roumi v. Comm'r
Docket No. 29776-09
United States Tax Court
T.C. Memo 2012-2; 2012 Tax Ct. Memo LEXIS 3; 103 T.C.M. (CCH) 1006;
January 3, 2012, Filed
Decision will be entered for respondent.
R determined additional interest income, disallowed certain business expense deductions P claimed on his 2007 tax return, and determined a deficiency in income tax, an addition to tax for failure to timely file under sec. 6651(a)(1), I.R.C., and an accuracy-related penalty under sec. 6662(a), I.R.C., for P's 2007 tax year.
Held: P is liable…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
19 more not listed; retrieve them via the Exa API.
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