Legal Opinion
Hopkins v. Comm'r
United States Tax Court
Decided March 17, 2005No. 7551-03Unpublished
1Opinion of the Court
MICHAEL P. AND PAMELA J. HOPKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hopkins v. Comm'r
No. 7551-03
United States Tax Court
T.C. Memo 2005-49; 2005 Tax Ct. Memo LEXIS 50; 89 T.C.M. (CCH) 844;
March 17, 2005, Filed
Commissioner's decisions, to disallow deductions and to assess accuracy-related penalty, sustained.
Daniel J. Cooper, for petitioners.
Karen Nicholson Sommers, for respondent.
Chiechi, Carolyn P.
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of $ 51,643 in, and an accuracy-related penalty of $ 10,328.60 under section…
2Cases cited23 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
18 more not listed; retrieve them via the Exa API.