Legal Opinion
Roy E. Hahn & Linda G. Montgomery v. Commissioner
United States Tax Court
Decided July 2, 2018No. 1910-14Unpublished
1Opinion of the Court
T.C. Memo. 2018-100
UNITED STATES TAX COURT ROY E. HAHN AND LINDA G. MONTGOMERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1910-14. Filed July 2, 2018. John Edward Williams, for petitioners. Audra M. Dineen and Ina Susan Weiner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and imposed an accuracy-related penalty under section 6662(a)1 as follows: 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the years at issue,…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
13 more not listed; retrieve them via the Exa API.