Hodgkins v. Commissioner
United States Tax Court
Held: petitioners' rental losses redetermined; held, further, gain from sale of real property redetermined; held, further, petitioners are liable for additions to tax under sec. 6653(a), I.R.C., for 1988, under sec. 6661, I.R.C., for 1988, and for an accuracy-related penalty under sec. 6662(a), I.R.C., for 1989.
1Opinion of the Court
MAURICE E. HODGKINS AND BARBARA J. HODGKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hodgkins v. Commissioner
Docket No. 20551-93
United States Tax Court
T.C. Memo 1996-53; 1996 Tax Ct. Memo LEXIS 65; 71 T.C.M. (CCH) 2017;
February 14, 1996, Filed
Decision will be entered under Rule 155.
Held: petitioners' rental losses redetermined; held, further, gain from sale of real property redetermined; held, further, petitioners are liable for additions to tax under sec. 6653(a), I.R.C., for 1988, under sec. 6661, I.R.C., for 1988, and for an accuracy-related penalty under sec. 6662(a),…
2Cases cited11 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. LudeySupreme Court of the United States · 1927
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Durham Farms v. CommissionerCourt of Appeals for the Ninth Circuit · 2003