Legal Opinion

Kornhauser v. Comm'r

United States Tax Court

Decided September 30, 2013No. Docket No. 2120-12Unpublished

1Opinion of the Court

SAMUEL KORNHAUSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kornhauser v. Comm'r

Docket No. 2120-12

United States Tax Court

T.C. Memo 2013-230; 2013 Tax Ct. Memo LEXIS 260; 106 T.C.M. (CCH) 390;

September 30, 2013, Filed

Decision as to the addition to tax under section 6651(a)(2)will be entered for petitioner to reflect respondent's concession; in all other respects, decision will be entered for respondent.

Samuel Kornhauser, Pro se.

Timothy A. Froehle, for respondent.

HAINES, Judge.

HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Respondent determined a $110,184 1…

2Cases cited28 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. United States v. RylanderSupreme Court of the United States · 1983

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