1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 85 T.C.M.
  5. 85 T.C.M. 1401 (2003)
 

DAVID M. v. COMMISSIONER

Docket Nos. 555-00, 1821-00.

85 T.C.M. 1401 (2003)

T.C. Memo. 2003-152

David M. and Teri L. Saykally v. Commissioner. Computer Power Software Group, Inc. v. Commissioner.

United States Tax Court.

Filed May 27, 2003.

Attorney(s) appearing for the Case

Robert R. Rubin, for the petitioners.

Kathryn K. Vetter, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge.

These cases were consolidated by motion of the parties for purposes of trial, briefing, and opinion. In Docket No. 1821-00, respondent determined a deficiency in Federal income tax of $103,250 and a section 6662(a)1 accuracy-related penalty of $20,650 for the taxable year 1996 with respect to petitioner Computer Power Software Group, Inc. (CPSG, Inc.). In Docket No. 555-00...

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