Legal Opinion
Hill v. Comm'r
United States Tax Court
Decided June 30, 2004No. 7058-03UnpublishedCited by 1 opinion
1Opinion of the Court
JERRY L. HILL AND VALERIE J. HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hill v. Comm'r
No. 7058-03
United States Tax Court
T.C. Memo 2004-156; 2004 Tax Ct. Memo LEXIS 161; 87 T.C.M. (CCH) 1451;
June 30, 2004, Filed
Judgment entered in favor of respondent.
Joe Alfred Izen, Jr., for petitioners.
Huong Duong, for respondent.
Laro, David
Laro
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge
Petitioners petitioned the Court to redetermine a $130,260 deficiency in their 1999 Federal income tax and a $26,052 accuracy-related penalty under section 6662(a). Following concessions,…
2Cases cited5 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Addis v. Comm'rUnited States Tax Court · 2002
- Weyts v. Comm'rUnited States Tax Court · 2003
3Cited by1 opinion
- 15 W. 17th St. LLC v. Comm'rUnited States Tax Court · 2016