Legal Opinion
W. Covina Motors, Inc. v. Comm'r
United States Tax Court
Decided October 27, 2008No. 4802-04UnpublishedCited by 3 opinions
1Opinion of the Court
WEST COVINA MOTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
W. Covina Motors, Inc. v. Comm'r
No. 4802-04
United States Tax Court
T.C. Memo 2008-237; 2008 Tax Ct. Memo LEXIS 236; 96 T.C.M. (CCH) 263;
October 27, 2008, Filed
Steven Ray Mather, for petitioner.
Alan Cooper, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 380,652 deficiency in petitioner's Federal income tax for 1999 and a $ 415,073 deficiency for 2000. Respondent also determined a $ 54,880 accuracy-related penalty under section 66621…
2Cases cited22 opinions
- 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
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Campbell v. CommissionerUnited States Tax Court · 2010
- Recovery Group, Inc. v. Comm'rUnited States Tax Court · 2010
- Plano Holding LLC v. CommissionerUnited States Tax Court · 2019