Legal Opinion
Cohen v. Comm'r
United States Tax Court
Decided November 3, 2003No. 2439-95UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT S. COHEN AND MARGERY COHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cohen v. Comm'r
No. 2439-95
United States Tax Court
T.C. Memo 2003-303; 2003 Tax Ct. Memo LEXIS 306; 86 T.C.M. (CCH) 509;
November 3, 2003, Filed
Petitioners were liable for additions to tax. Petitioners were not entitled to benefits of Miller settlement or piggyback agreement concerning Plastics Recycling cases.
Christopher S. Rizek, for petitioners.
Louise R. Forbes and D. Sean McMahon, for respondent.
Dawson, Howard A., Jr.;
Wolfe, Norman H.
DAWSON; WOLFE
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
18 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Feinberg v. Comm'rUnited States Tax Court · 2003
- Lewin v. Comm'rUnited States Tax Court · 2003