Legal Opinion
LUTZ v. COMMISSIONER
United States Tax Court
Decided April 4, 2002No. 10211-99UnpublishedCited by 2 opinions
1Opinion of the Court
RONALD J. LUTZ, JR. AND PAULA M. LUTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LUTZ v. COMMISSIONER
No. 10211-99
United States Tax Court
T.C. Memo 2002-89; 2002 Tax Ct. Memo LEXIS 92; 83 T.C.M. (CCH) 1446;
April 4, 2002, Filed
Petitioners not allowed gambling losses for 1996, however, respondent's determination of petitioners' unreported gross income from gambling was adjusted downward. Accuracy-related penalty was granted.
Michele M. Echols, for petitioners. 1
Emile L. Hebert III and Susan S. Canavello, for respondent.
Thornton, Michael B.
THORNTON
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Renner v. Comm'rUnited States Tax Court · 2015
- John M. Coleman v. CommissionerUnited States Tax Court · 2020