Legal Opinion
Gluckman v. Comm'r
United States Tax Court
Decided November 28, 2012No. Docket No. 21175-09Unpublished
1Opinion of the Court
THOMAS S. GLUCKMAN AND ROBY R. GLUCKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gluckman v. Comm'r
Docket No. 21175-09.
United States Tax Court
T.C. Memo 2012-329; 2012 Tax Ct. Memo LEXIS 330; 104 T.C.M. (CCH) 651;
November 28, 2012, Filed
Decision will be entered for respondent.
Kathleen R. Barrow and Heather C. Panick, for petitioners.
Brian J. Bilheimer and Brian E. Derdowski, Jr., for respondent.
COHEN, Judge.
COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $754,653 and a section 6662(a) penalty of $150,930.60 with respect to petitioners' joint…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Stark v. CommissionerUnited States Tax Court · 1986
- Knudsen v. Comm'rUnited States Tax Court · 2008
- Johnson v. CommissionerUnited States Tax Court · 2000
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