Legal Opinion
Langworthy v. Commissioner
United States Tax Court
Decided June 22, 1998No. Tax Ct. Dkt. No. 13395-96UnpublishedCited by 8 opinions
1Opinion of the Court
THEODORE LANGWORTHY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Langworthy v. Commissioner
Tax Ct. Dkt. No. 13395-96
United States Tax Court
T.C. Memo 1998-218; 1998 Tax Ct. Memo LEXIS 218; 75 T.C.M. (CCH) 2501;
June 22, 1998, Filed
Decision will be entered under Rule 155.
Jack M. Battaglia and Bernadette Weaver-Catalana, for petitioner.
Jerome F. Warner and Matthew I. Root, for respondent.
WELLS, JUDGE.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, JUDGE: Respondent determined the following deficiencies in, additions to, and penalty on petitioner's Federal income tax for the…
2Cases cited37 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
32 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sowards v. Comm'rUnited States Tax Court · 2003
- Maciel v. Comm'rUnited States Tax Court · 2004
- Moran v. Comm'rUnited States Tax Court · 2005
- Foxworthy, Inc. v. Comm'rUnited States Tax Court · 2009
- Good v. Comm'rUnited States Tax Court · 2012
3 more not listed; retrieve them via the Exa API.