Legal Opinion
McLauchlan v. Comm'r
United States Tax Court
Decided December 19, 2011No. Docket No. 14996-09UnpublishedCited by 5 opinions
1Opinion of the Court
PETER A. MCLAUCHLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McLauchlan v. Comm'r
Docket No. 14996-09.
United States Tax Court
T.C. Memo 2011-289; 2011 Tax Ct. Memo LEXIS 287; 102 T.C.M. (CCH) 587;
December 19, 2011, Filed
Decision will be entered under Rule 155.
Kathlyn C. Curtis, for petitioner.
Adam P. Sweet, for respondent.
KROUPA, Judge.
KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties under section 6662(a)1 for 2005, 2006 and 2007 (years at issue). After…
2Cases cited10 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
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Sanford v. CommissionerUnited States Tax Court · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- Edward J. Duffy & Shannon L. Duffy v. CommissionerUnited States Tax Court · 2020
- Larkin v. Comm'rUnited States Tax Court · 2017
- Niv v. Comm'rUnited States Tax Court · 2013
- Ron Niv v. CommissionerUnited States Tax Court · 2013