Legal Opinion
HENN v. COMMISSIONER
United States Tax Court
Decided October 9, 2002No. 9895-00UnpublishedCited by 1 opinion
1Opinion of the Court
CARL L. HENN AND EUGENIA T. HENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
HENN v. COMMISSIONER
No. 9895-00
United States Tax Court
T.C. Memo 2002-261; 2002 Tax Ct. Memo LEXIS 270; 84 T.C.M. (CCH) 453; T.C.M. (RIA) 54907;
October 9, 2002, Filed
Decision for respondent for increased additions to tax.
E. Martin Davidoff, for petitioners.
Rodney J. Bartlett and Timothy S. Sinnott, for respondent.
Dinan, Daniel J.
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined that petitioners are liable for additions to tax for taxable year 1982 under section 6653(a)(1) and (2)…
2Cases cited15 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Freytag v. CommissionerUnited States Tax Court · 1987
- Rybak v. CommissionerUnited States Tax Court · 1988
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Barnes v. Comm'rUnited States Tax Court · 2012