Hughes v. Comm'r
United States Tax Court
P claimed numerous deductions on his 2001 Federal income tax return and did not include distribution income in his taxable income. R determined a deficiency, an addition to tax pursuant to sec. 6651(a)(1), I.R.C., and an accuracy-related penalty pursuant to sec. 6662(a), I.R.C. Held: P is liable for the deficiency, the addition to tax, and the accuracy-related penalty.
1Opinion of the Court
DAVID A. HUGHES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hughes v. Comm'r
No. 4486-07
United States Tax Court
T.C. Memo 2008-249; 2008 Tax Ct. Memo LEXIS 242; 96 T.C.M. (CCH) 314;
November 3, 2008, Filed
P claimed numerous deductions on his 2001 Federal income tax
return and did not include distribution income in his taxable
income. R determined a deficiency, an addition to tax pursuant to
sec. 6651(a)(1), I.R.C., and an accuracy-related penalty pursuant
to sec. 6662(a), I.R.C.
Held: P is liable for the deficiency, the addition to tax,
and the accuracy-related penalty.
David A. Hughes,…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
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