NICHOLLS v. COMMISSIONER

Docket No. 6897-04.

92 T.C.M. 341 (2006)

T.C. Memo. 2006-218

Timothy Nicholls v. Commissioner.

United States Tax Court.

October 17, 2006.


Attorney(s) appearing for the Case

Philip A. Putman, for petitioner.

Charles J. Graves, for respondent.


MEMORANDUM OPINION

HALPERN, Judge:

By separate notices of deficiency, respondent determined deficiencies in, and additions to, petitioner's 1998 and 1999 Federal income taxes as follows:

                                    Additions to Tax
      Year1        Deficiency    Sec. 6651(a)(1)      Sec. 6654

     1998                $16,067          $3,550.25        $634.33
     1999...

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