1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 90 T.C.M.
  5. 90 T.C.M. 6 (2005)
 

SANDERS v. COMMISSIONER

Docket No. 25134-96.

90 T.C.M. 6 (2005)

T.C. Memo. 2005-163

Eugene A. Sanders, v. Commissioner.

United States Tax Court.

July 5, 2005.

Attorney(s) appearing for the Case

Douglas Alan Azar, for petitioner.

Nhi T. Luu-Sanders, for respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge:

In what is commonly referred to as an affected item notice of deficiency, respondent determined a section 6662(a)1 accuracy-related penalty of $8,411 (amounts are rounded) with respect to petitioner's 1991 Federal income tax. The issue for decision is whether the underpayment of tax required to be shown on petitioner's 1991 Federal income tax return is due to negligence or intentional...

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