Legal Opinion
January Transp., Inc. v. Comm'r
United States Tax Court
Decided December 3, 2008No. 14484-06UnpublishedCited by 1 opinion
1Opinion of the Court
JANUARY TRANSPORT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
January Transp., Inc. v. Comm'r
No. 14484-06
United States Tax Court
T.C. Memo 2008-268; 2008 Tax Ct. Memo LEXIS 266; 96 T.C.M. (CCH) 390;
December 3, 2008, Filed
Jon H. Trudgeon, for petitioner.
William F. Castor, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent issued a notice of deficiency with respect to petitioner's 2002 Federal income tax. Respondent determined that petitioner was liable for an $ 18,035 accuracy-related penalty under section 6662(a).…
2Cases cited7 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weekend Warrior Trailers, Inc. v. Comm'rUnited States Tax Court · 2011