Corkrey v. Commissioner
United States Tax Court
R received from the Social Security Administration (SSA) inaccurate information showing that, during 1987, P received certain compensation in the amount of $ 35,100 for teaching a scuba diving course. In fact, P received only $ 351 for such compensation. P did not file a tax return for 1987 or 1988. On the basis of the information from the SSA, R issued a notice of deficiency to P, to which notice P did not respond.
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R received from the Social Security Administration (SSA) inaccurate information showing that, during 1987, P received certain compensation in the amount of $ 35,100 for teaching a scuba diving course. In fact, P received only $ 351 for such compensation. P did not file a tax return for 1987 or 1988. On the basis of the information from the SSA, R issued a notice of deficiency to P, to which notice P did not respond. R assessed the tax determined to be due and attached a lien to P's bank account. During 1996, P was unable to obtain a home loan because of the tax lien and outstanding balances…
1Opinion of the Court
RAYMOND P. CORKREY AND MEGAN B. FLOM-CORKREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Corkrey v. Commissioner
No. 18760-97
United States Tax Court
115 T.C. 366; 2000 U.S. Tax Ct. LEXIS 76; 115 T.C. No. 29;
October 24, 2000, Filed
Decision will be entered for respondent.
R received from the Social Security Administration (SSA)
inaccurate information showing that, during 1987, P received
certain compensation in the amount of $ 35,100 for teaching a
scuba diving course. In fact, P received only $ 351 for such
compensation. P did not file a tax return for 1987 or 1988. On
the basis of the…
2Cases cited13 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Sokol v. CommissionerUnited States Tax Court · 1989
- Wasie v. CommissionerUnited States Tax Court · 1986
- Powers v. CommissionerUnited States Tax Court · 1993
- Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
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