Legal Opinion
Joseph v. Comm'r
United States Tax Court
Decided July 11, 2005No. 14270-03UnpublishedCited by 7 opinions
1Opinion of the Court
PETER MILTON JOSEPH AND ELLA JOSEPH, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Joseph v. Comm'r
No. 14270-03
United States Tax Court
T.C. Memo 2005-169; 2005 Tax Ct. Memo LEXIS 167; 90 T.C.M. (CCH) 26;
July 11, 2005, Filed
Peter Milton Joseph, pro se.
Jason W. Anderson, for respondent.
Goldberg, Stanley J.
STANLEY J. GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined a deficiency in petitioners' Federal income tax of $ 9,187 and an accuracy-related penalty in the amount of $ 1,837.40 pursuant to section 6662(a) for the…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Scully v. Comm'rUnited States Tax Court · 2013
- Battle v. Comm'rUnited States Tax Court · 2007
- Doris v. Comm'rUnited States Tax Court · 2011
- McGowan v. Comm'rUnited States Tax Court · 2009
- Rose v. Comm'rUnited States Tax Court · 2011
2 more not listed; retrieve them via the Exa API.