Legal Opinion
Thrane v. Comm'r
United States Tax Court
Decided December 18, 2006No. 7367-04UnpublishedCited by 3 opinions
1Opinion of the Court
FREDERIC W. THRANE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thrane v. Comm'r
No. 7367-04
United States Tax Court
T.C. Memo 2006-269; 2006 Tax Ct. Memo LEXIS 273; 92 T.C.M. (CCH) 501;
December 18, 2006, Filed
Robert J. Gumser, for petitioner.
Michael S. Hensley, for respondent.
Gale, Joseph H.
JOSEPH H. GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined an income tax deficiency of $ 80,922 and a section 6662(a)1 accuracy-related penalty of $ 14,918 with respect to petitioner's 2001 taxable year. After concessions, 2 the issue left for decision is…
2Cases cited11 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Metra Chem Corp. v. CommissionerUnited States Tax Court · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Woodsum v. Comm'rUnited States Tax Court · 2011
- Stephen G. Woodsum and Anne R. Lovett v. CommissionerUnited States Tax Court · 2011
- Woodsum v. Comm'rUnited States Tax Court · 2011