Legal Opinion
Rogers v. Comm'r
United States Tax Court
Decided October 26, 2005No. 13428-02UnpublishedCited by 3 opinions
Kelley A. Blaine and Robert V. Boeshaar, for
1Opinion of the Court
DENNIS L. ROGERS AND CHARLOTTE ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rogers v. Comm'r
No. 13428-02
United States Tax Court
T.C. Memo 2005-248; 2005 Tax Ct. Memo LEXIS 247; 90 T.C.M. (CCH) 430;
October 26, 2005, Filed
Kelley A. Blaine and Robert V. Boeshaar, for
Dana R. Taylor, for petitioners.
Colvin, John O.
John O. Colvin
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in petitioners' income tax of $ 186,536 for 1997 and $ 269,225 for 1998 and that petitioners are liable for the addition to tax for late filing under section…
2Cases cited13 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- Markosian v. CommissionerUnited States Tax Court · 1980
- Jerome D. And Bernetta O. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Snyder v. Comm'rUnited States Tax Court · 2009
- Wyatt v. Comm'rUnited States Tax Court · 2008
- Oria v. Comm'rUnited States Tax Court · 2007