Legal Opinion
Lindsey v. Comm'r
United States Tax Court
Decided May 11, 2004No. 16843-02UnpublishedCited by 9 opinions
1Opinion of the Court
PAUL S. LINDSEY, JR. AND KRISTEN L. LINDSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lindsey v. Comm'r
No. 16843-02
United States Tax Court
T.C. Memo 2004-113; 2004 Tax Ct. Memo LEXIS 113; 87 T.C.M. (CCH) 1295; IA TM 55632;
May 11, 2004, Filed
Judgment entered for respondent.
Jim J. Shoemake, Dwight E. Cole, and Matthew S. McBride, for petitioners.
Michael W. Bitner, for respondent.
Cohen, Mary Ann
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes, an addition to tax, and a penalty as follows:
Addition to…
2Cases cited10 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Goode v. Comm'rUnited States Tax Court · 2006
- Green v. Comm'rUnited States Tax Court · 2014
- Moulton v. Comm'rUnited States Tax Court · 2009
- Arkow v. Comm'rUnited States Tax Court · 2016
- Blackwood v. Comm'rUnited States Tax Court · 2012
4 more not listed; retrieve them via the Exa API.