1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 87 T.C.M.
  5. 87 T.C.M. 1146 (2004)
 

KIKALOS v. COMMISSIONER

Docket. No. 11486-01.

87 T.C.M. 1146 (2004)

T.C. Memo. 2004-82

Nick Kikalos and Helen Kikalos v. Commissioner.

United States Tax Court.

Filed March 23, 2004.

Attorney(s) appearing for the Case

John J. Morrison, for the petitioners.

Ronald T. Jordan, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1997 of $105,296 and a penalty under section 6662(a)1 in the amount of $21,059.20. After concessions,2 the issues presented for our consideration are: (1) Whether petitioners' income was understated and (2) whether petitioners are subject to section 6662...

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