Swanson v. Comm'r
United States Tax Court
R determined tax deficiencies and accuracy-related penalties pursuant to sec. 6662(a), I.R.C., for Ps' 2001 through 2007 tax years.
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R determined tax deficiencies and accuracy-related penalties pursuant to sec. 6662(a), I.R.C., for Ps' 2001 through 2007 tax years. The determinations stem from R's determination that P-H made excess contributions to his Roth individual retirement account (Roth IRA). The parties stipulated Ps' tax deficiencies for the 2001 through 2006 tax years and R conceded all adjustments relating to the 2007 tax year, leaving only the accuracy-related penalties for Ps' 2001 through 2006 tax years in dispute. Held: Ps' are liable for sec. 6662(a), I.R.C., accuracy-related penalties for their 2001 through…
1Opinion of the Court
RONALD V. AND DONNA-KAY SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Swanson v. Comm'r
Docket No. 30714-08.
United States Tax Court
T.C. Memo 2011-156; 2011 Tax Ct. Memo LEXIS 155; 102 T.C.M. (CCH) 6;
July 5, 2011, Filed
Decision will be entered under Rule 155.
R determined tax deficiencies and accuracy-related penalties pursuant to sec. 6662(a), I.R.C., for Ps' 2001 through 2007 tax years. The determinations stem from R's determination that P-H made excess contributions to his Roth individual retirement account (Roth IRA). The parties stipulated Ps' tax deficiencies for the…
2Cases cited29 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
24 more not listed; retrieve them via the Exa API.
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