Legal Opinion

Atkin v. Comm'r

United States Tax Court

Decided April 10, 2008No. 5266-05UnpublishedCited by 4 opinions

1Opinion of the Court

BLAKE SIME ATKIN AND SUSAN M. ATKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Atkin v. Comm'r

No. 5266-05

United States Tax Court

T.C. Memo 2008-93; 2008 Tax Ct. Memo LEXIS 93; 95 T.C.M. (CCH) 1364;

April 10, 2008, Filed

Blake Sime Atkin and Susan M. Atkin, Pro sese.

Richard W. Kennedy, for respondent.

Vasquez, Juan F.

JUAN F. VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined a $ 10,096 deficiency in petitioners' 2002 Federal income tax and a $ 2,019 section 6662(a) penalty. 1 After a concession, 2 the issues remaining for decision are: (1) Whether…

2Cases cited7 opinions

  1. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
  4. Allen v. CommissionerUnited States Tax Court · 1989
  5. Schoof v. CommissionerUnited States Tax Court · 1998

2 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Klika v. Comm'rUnited States Tax Court · 2012
  2. Trugman v. CommissionerUnited States Tax Court · 2012
  3. Richmond v. Comm'rUnited States Tax Court · 2009
  4. Trimmer v. Comm'rUnited States Tax Court · 2017

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