Legal Opinion
Franklin D. Cooper and Evelyn L. Cooper v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 15, 1976No. 10, Docket 76-4047PublishedCited by 13 opinions
1Per curiam
This is an appeal by Franklin D. Cooper and Evelyn L. Cooper, his wife, from a decision of the United States Tax Court. The Tax Court, Goffe, J., upheld the determination of the Commissioner of Internal Revenue that there are deficiencies in income taxes due from the taxpayer for the years 1971 and 1972 in the amounts of $9,032.72 and $5,078.89, respectively, and additions to tax in the form of penalties for negligent or intentional disregard of the rules and regulations, in the amounts of $451.64 and $253.94, for the same tax years. The memorandum findings of fact and opinion of the Tax…
2Cases cited7 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Hayutin v. CommissionerCourt of Appeals for the Tenth Circuit · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Piggly Wiggly Southern, Inc. v. CommissionerUnited States Tax Court · 1985
- Bernard Cornfeld v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Kluger Associates, Inc. v. CommissionerCourt of Appeals for the Second Circuit · 1980
- Noonan v. CommissionerUnited States Tax Court · 1986
8 more not listed; retrieve them via the Exa API.