Legal Opinion
Cahill v. Comm'r
United States Tax Court
Decided September 18, 2013No. Docket No. 6444-12UnpublishedCited by 1 opinion
1Opinion of the Court
MICHAEL P. CAHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cahill v. Comm'r
Docket No. 6444-12
United States Tax Court
T.C. Memo 2013-220; 2013 Tax Ct. Memo LEXIS 229; 106 T.C.M. (CCH) 324;
September 18, 2013, Filed
Decision will be entered under Rule 155.
Michael P. Cahill, Pro se.
Debra Lynn Reale and John Aletta, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM FINDINGS OF FACT AND OPINION
KERRIGAN, Judge: Respondent determined a deficiency of $131,195, an addition to tax under section 6651(a)(1) of $30,653, and a penalty under section 6662(a) of $26,239 with respect to…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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3Cited by1 opinion
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