1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 90 T.C.M.
  5. 90 T.C.M. 430 (2005)
 

ROGERS v. COMMISSIONER

Docket No. 13428-02.

90 T.C.M. 430 (2005)

T.C. Memo. 2005-248

Dennis L. Rogers and Charlotte Rogers v. Commissioner.

United States Tax Court.

October 26, 2005.

Attorney(s) appearing for the Case

Dana R. Taylor, for petitioners.

Kelley A. Blaine and Robert V. Boeshaar, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioners' income tax of $186,536 for 1997 and $269,225 for 1998 and that petitioners are liable for the addition to tax for late filing under section 6651(a)(1)1 of $45,384 for 1997 and $66,056.25 for 1998 and the accuracy-related penalty under section 6662(a) of $37,307.20 for 1997 and $53,845 for 1998.

After concessions,...

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