Megibow v. Comm'r
United States Tax Court
Respondent determined deficiencies for petitioner's 1997, 1998, and 1999 taxable years based primarily on the disallowance of amounts claimed as business expense deductions. Held: Because petitioner failed to substantiate claimed deductions, he is liable for income tax deficiencies for 1997, 1998, and 1999. Held, further, petitioner is liable for sec. 6662(a), I.R.C., accuracy-related penalties with respect to the years in issue.
1Opinion of the Court
ALEC JEFFREY MEGIBOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Megibow v. Comm'r
No. 8369-02
United States Tax Court
T.C. Memo 2004-41; 2004 Tax Ct. Memo LEXIS 43; 87 T.C.M. (CCH) 987;
February 19, 2004, Filed
Judgment entered for respondent.
Respondent determined deficiencies for petitioner's 1997,
1998, and 1999 taxable years based primarily on the disallowance
of amounts claimed as business expense deductions.
Held: Because petitioner failed to substantiate
claimed deductions, he is liable for income tax deficiencies for
1997, 1998, and 1999.
Held, further, petitioner is liable for…
2Cases cited47 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- 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
- Commissioner v. SunnenSupreme Court of the United States · 1948
42 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
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