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81. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …e individuals who manage the affairs of the partnership. Id. (citing Fox v. Commissioner , supra at 1007-1008). This Court has recently discussed the nature of this forprofit test. See Peat Oil & Gas Associates v. Commissioner , 100 T.C. 271 (1993), affd. sub nom. Ferguson v. Commissioner , 29 F.3d 98 (2d Cir. 1994). I…
82. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001related by meaning
    ication did not violate section 7605(b). See Digby v. Commissioner , 103 T.C. 441, 451 (1994). Even if respondent should be deemed to have performed a second inspection in raising the bartering proceeds issue, it was done with the knowledge of petitioner, who raised no objection thereto prior to the morning of trial. C…
83. T.C. Memo. 2010-115 — Ronald D. & Lorie A. Jelling v. Commissioner
    IRCCourt RulingsMay 27, 2010
    …y Year Deficiency Sec . 6662(a ) 2001 $79,946 $15,989 2002 81,568 16,314 2003 71,018 14,204 2004 72,100 14,420 - .3 - Samuel H . Smith, Jr . and Amy L . Smith (Docket No . 14822-07) Accuracy-Related Penalt y Year Deficiency Sec . 6662(a) 2003 $64,157 $12,831 .40 Stephen and Roberta Mogelefsky (Docket No . 14917-07 ) Ac…
84. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    n 6662(a) and (b)(1) and (2), a taxpayer may be liable for a penalty of20% 5 Over petitioner's objection respondent introduced a literal transcript of account for petitioner's 2010 tax year. The literal transcript contains no reference to any SFRs. Even if it did, the literal transcript does not establish that the requ…