Legal Opinion
Lyseng v. Comm'r
United States Tax Court
Decided September 21, 2011No. Docket No. 13394-10UnpublishedCited by 2 opinions
1Opinion of the Court
GARY A. LYSENG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lyseng v. Comm'r
Docket No. 13394-10.
United States Tax Court
T.C. Memo 2011-226; 2011 Tax Ct. Memo LEXIS 222; 102 T.C.M. (CCH) 280;
September 21, 2011, Filed
Decision will be entered under Rule 155.
Jon J. Jensen, for petitioner.
David L. Zoss, for respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a $5,023 deficiency in petitioner's 2007 Federal income tax plus a $1,005 accuracy related penalty under section 6662(a).
The issues for decision are: (1) Whether petitioner had a…
2Cases cited11 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Benavides & Co., P.C. v. CommissionerUnited States Tax Court · 2019
- WSK & Sons, Inc. v. Comm'rUnited States Tax Court · 2015