Legal Opinion
Gibson v. Comm'r
United States Tax Court
Decided August 13, 2007No. 13125-05UnpublishedCited by 3 opinions
1Opinion of the Court
DOUGLAS A. GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gibson v. Comm'r
No. 13125-05
United States Tax Court
T.C. Memo 2007-224; 2007 Tax Ct. Memo LEXIS 224; 94 T.C.M. (CCH) 164;
August 13, 2007, Filed
Dwight M. Montgomery, for petitioner.
Laura A. McKenna, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $ 49,778 deficiency in petitioner's 2002 Federal income tax and a $ 9,956 section 6662 penalty for 2002. 1 After a concession, 2 the issues remaining for decision are (1) whether $ 175,000 petitioner…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
22 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mandell v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2008
- Shelton v. Comm'rUnited States Tax Court · 2009
- Blackwood v. Comm'rUnited States Tax Court · 2012