Legal Opinion
Green v. Comm'r
United States Tax Court
Decided February 20, 2007No. 10906-05UnpublishedCited by 2 opinions
1Opinion of the Court
MARCIA S. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Green v. Comm'r
No. 10906-05
United States Tax Court
T.C. Memo 2007-39; 2007 Tax Ct. Memo LEXIS 36; 93 T.C.M. (CCH) 917;
February 20, 2007, Filed
David S. Eisenmann, for petitioner.
Jeremy L. McPherson, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 909,044 deficiency in petitioner's Federal income tax for 2002 and a $ 181,809 accuracy-related penalty under section 6662(a). 1 After concessions, 2 there are four issues for decision. The first issue…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Sanford v. Comm'rUnited States Tax Court · 2008
- Denise Celeste McMillan v. CommissionerUnited States Tax Court · 2019