Legal Opinion
Hamilton v. Comm'r
United States Tax Court
Decided March 16, 2004No. 10228-95UnpublishedCited by 2 opinions
1Opinion of the Court
BILL FRED HAMILTON AND CONNIE HAMILTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hamilton v. Comm'r
No. 10228-95
United States Tax Court
T.C. Memo 2004-66; 2004 Tax Ct. Memo LEXIS 66; 87 T.C.M. (CCH) 1091;
March 16, 2004., Filed
Decision was entered for respondent.
Bill Fred Hamilton and Connie Hamilton, pro sese.
Timothy S. Sinnott, for respondent.
Kroupa, Diane L.
KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a deficiency in petitioners' Federal income taxes for 1988 of $ 170,225 with additions to tax under sections 6653(b) 1 and 6661 of $…
2Cases cited21 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Parks v. CommissionerUnited States Tax Court · 1990
- Giddio v. CommissionerUnited States Tax Court · 1970
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Carreon v. Comm'rUnited States Tax Court · 2014
- Moran v. Comm'rUnited States Tax Court · 2005