Legal Opinion
McGowan v. Comm'r
United States Tax Court
Decided July 20, 2009No. Nos. 12006-08, 12007-08, 12008-08, 12009-08Unpublished
1Opinion of the Court
JOHN J. MCGOWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McGowan v. Comm'r
Nos. 12006-08, 12007-08, 12008-08, 12009-08
United States Tax Court
T.C. Memo 2009-172; 2009 Tax Ct. Memo LEXIS 173; 98 T.C.M. (CCH) 50;
July 20, 2009, Filed
John J. McGowan, Pro se.
Michael T. Sargent, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: In these consolidated cases, 1 respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income taxes for years 2002-05:
Additions to Tax
Year
Tax
Sec. 6651(a)(1)
S…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- 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
12 more not listed; retrieve them via the Exa API.