Legal Opinion
Caton v. Comm'r
United States Tax Court
Decided March 28, 2012No. Docket No. 5071-10UnpublishedCited by 4 opinions
1Opinion of the Court
DOUGLAS R. CATON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Caton v. Comm'r
Docket No. 5071-10.
United States Tax Court
T.C. Memo 2012-92; 2012 Tax Ct. Memo LEXIS 92; 103 T.C.M. (CCH) 1488;
March 28, 2012, Filed
Douglas R. Caton, Pro se.
Michael J. Gabor and Jeffrey S. Luechtefeld, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies in petitioner's 2004 and 2005 Federal income tax in the respective amounts of $53,635 and $50,456, plus additions to tax under sections 6651(a)(2), 6651(f), and 6654.1 The issues…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
28 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019
- Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019
- Porter v. Comm'rUnited States Tax Court · 2015