Legal Opinion
Braden v. Commissioner
United States Tax Court
Decided March 22, 2001No. 9459-98UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID R. BRADEN AND SHARON F. BRADEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Braden v. Commissioner
No. 9459-98
United States Tax Court
T.C. Memo 2001-69; 2001 Tax Ct. Memo LEXIS 88; 81 T.C.M. (CCH) 1380; T.C.M. (RIA) 54283;
March 22, 2001, Filed
Decision will be entered under Rule 155.
Thomas E. Crowe, for petitioner David R. Braden.
Fred E. Green, Jr., for respondent.
Marvel, L. Paige
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, JUDGE: Respondent determined a deficiency in petitioners' Federal income tax of $ 16,525 and an accuracy-related penalty under section 6662(a)1…
2Cases cited16 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Bokum v. CommissionerUnited States Tax Court · 1990
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Terzian v. CommissionerUnited States Tax Court · 1979
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016