1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 86 T.C.M.
  5. 86 T.C.M. 198 (2003)
 

ROBERT v. COMMISSIONER

Docket No. 11579-00.

86 T.C.M. 198 (2003)

T.C. Memo. 2003-225

Robert K. and Dawn E. Lowry v. Commissioner.

United States Tax Court.

Filed July 30, 2003.

Attorney(s) appearing for the Case

Daniel C. Ertel, for the petitioners.

Lydia A. Branche, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined the following deficiencies and penalties with respect to petitioners' Federal income taxes for the taxable years 1994 and 1995:

                                           Penalties
  Year                        Deficiency  Sec. 6662(a)
  1994 . . . . . . . . . . .  $   30,096    $  6,019
  1995 . . . . . . . . . . .     179,066      35,813

Unless...

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