Legal Opinion
O'CONNOR v. COMMISSIONER
United States Tax Court
Decided April 11, 2001No. 22345-97UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT AND KAREN O'CONNOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'CONNOR v. COMMISSIONER
No. 22345-97
United States Tax Court
T.C. Memo 2001-90; 2001 Tax Ct. Memo LEXIS 111; 81 T.C.M. (CCH) 1509;
April 11, 2001, Filed
Decision will be entered under Rule 155.
John L. Burghardt, for petitioners.
Kathryn K. Vetter, for respondent.
Gerber, Joel
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, JUDGE: In a notice of deficiency addressed to petitioners, respondent determined deficiencies and penalties as follows:
Penalty
Year Deficiency Sec. 6662(a)
____ __________ ____________
1993 $…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Alli v. Comm'rUnited States Tax Court · 2014