1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 85 T.C.M.
  5. 85 T.C.M. 985 (2003)
 

ED v. COMMISSIONER

Docket No. 1816-00.

85 T.C.M. 985 (2003)

T.C. Memo. 2003-64

Ed and Patricia A. Montgomery v. Commissioner.

United States Tax Court.

Filed March 5, 2003.

Attorney(s) appearing for the Case

David H. McQuaig, for the petitioner.

Felicia L. Branch, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

Respondent determined deficiencies in petitioners' Federal income taxes of $2,975 and $3,537, and accuracy-related penalties of $595 and $707.40, for the taxable years 1996 and 1997. By amended answer, respondent pled increased deficiencies and penalties for each year in issue, for deficiencies totaling $5,355 and $6,351, and penalties totaling $1,071 and $1,270, in the respective years. Unless otherwise indicated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases