McConnell v. Comm'r
United States Tax Court
R determined that Ps are liable for additions to tax pursuant to secs. 6653(a)(1) and (2) and 6661(a), I.R.C., for their 1983 taxable year. Held: Ps are liable for the additions to tax.
1Opinion of the Court
NORMAN J. AND PAULA A. MCCONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McConnell v. Comm'r
No. 13063-06
United States Tax Court
T.C. Memo 2008-167; 2008 Tax Ct. Memo LEXIS 169; 95 T.C.M. (CCH) 10;
July 14, 2008, Filed
Utah Jojoba I Research v. Commissioner, T.C. Memo 1998-6, 1998 Tax Ct. Memo LEXIS 3 (T.C., 1998)
R determined that Ps are liable for additions to tax pursuant to secs. 6653(a)(1) and (2) and 6661(a), I.R.C., for their 1983 taxable year.
Held: Ps are liable for the additions to tax.
Anthony V. Diosdi and Anita Steburg, for petitioners.
Andrew R. Moore, for respondent.
2Cases cited23 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Marcello v. CommissionerUnited States Tax Court · 1964
- Snow v. CommissionerSupreme Court of the United States · 1974
18 more not listed; retrieve them via the Exa API.