Legal Opinion
Callahan v. Comm'r
United States Tax Court
Decided October 2, 2007No. Nos. 10256-04, 10257-04, 23879-04Unpublished
1Opinion of the Court
DANIEL G. CALLAHAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Callahan v. Comm'r
Nos. 10256-04, 10257-04, 23879-04
United States Tax Court
T.C. Memo 2007-301; 2007 Tax Ct. Memo LEXIS 303; 94 T.C.M. (CCH) 355;
October 2, 2007, Filed
Daniel G. and Mary E. Callahan, Pro se.
James M. Klein and Mark J. Miller, for respondent.
Gale, Joseph H.
JOSEPH H. GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:
*2*Daniel G. Callahan
*2*Additions to Tax
Year
Deficiency
Sec. 6651(a)(1)
Sec.…
2Cases cited11 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Hopkins v. BaconSupreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.