Legal Opinion
Kopty v. Comm'r
United States Tax Court
Decided November 21, 2007No. 4188-05UnpublishedCited by 1 opinion
1Opinion of the Court
RAMZY M. AND LENA KOPTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kopty v. Comm'r
No. 4188-05
United States Tax Court
T.C. Memo 2007-343; 2007 Tax Ct. Memo LEXIS 362; 94 T.C.M. (CCH) 480;
November 21, 2007, Filed
Ramzy M. and Lena Kopty, pro se.
Cleve Lisecki, for respondent.
Whalen, Laurence J.
LAURENCE J. WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following deficiencies in, and penalties with respect to, petitioners' Federal income tax for 1999 and 2000:
*2*Additions to Tax/Penalties
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6662(a)
1999
$ 94,699.32
$…
2Cases cited12 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Frentz v. CommissionerUnited States Tax Court · 1965
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Stine v. United StatesUnited States Court of Federal Claims · 2012