Legal Opinion
Philpott v. Comm'r
United States Tax Court
Decided November 5, 2012No. Docket No. 24815-10Unpublished
1Opinion of the Court
RICHARD H. PHILPOTT AND ELSA L. PHILPOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Philpott v. Comm'r
Docket No. 24815-10
United States Tax Court
T.C. Memo 2012-307; 2012 Tax Ct. Memo LEXIS 309; 104 T.C.M. (CCH) 538;
November 5, 2012, Filed
Decision will be entered under Rule 155.
Richard H. Philpott and Elsa L. Philpott, Pro se.
Richard J. Hassebrock, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a $355,447 deficiency in petitioners' Federal income tax for 2000 and an $88,816.50 addition to tax under section 6651(a)(1).…
2Cases cited5 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- Ben Klein v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Lilley v. CommissionerUnited States Tax Court · 1989
- Williams v. Comm'rUnited States Tax Court · 2011