Legal Opinion
Malik H. Franklin v. Commissioner
United States Tax Court
Decided September 3, 2020No. 3855-18Unpublished
1Opinion of the Court
T.C. Memo. 2020-127
UNITED STATES TAX COURT MALIK H. FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3855-18. Filed September 3, 2020. Malik H. Franklin, pro se. David M. Carl and Trent D. Usitalo, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: By notice of deficiency dated November 16, 2017, respondent determined a $65,363 deficiency, a $6,537 section 6551(a)(1) addition to tax, and a $13,073 section 6662(a) accuracy-related penalty with respect to -2- [*2] petitioner’s Federal income tax for 2014 (year at issue).1 After concessions,2 the…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Sanford v. CommissionerUnited States Tax Court · 1968
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