Legal Opinion
Wyatt v. Comm'r
United States Tax Court
Decided November 10, 2008No. 24246-04UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM C. WYATT AND LISA M. WYATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wyatt v. Comm'r
No. 24246-04
United States Tax Court
T.C. Memo 2008-253; 2008 Tax Ct. Memo LEXIS 250;
November 10, 2008, Filed
Robert J. Stientjes, for petitioners.
Michael W. Bitner, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined the following deficiencies, addition to tax, and penalty with respect to petitioners' Federal income taxes:
*2*Addition to Tax and Penalty
Sec.
Sec.
Year
Deficiency
6651(a)(1)
6662
1998
$ 3,347
--
--
1999
3,341
2Cases cited14 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
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Robertson v. Comm'rUnited States Tax Court · 2009