James Tinnell v. CIR

BVLaw
Full Text of Court Cases
May 4, 2001
1081 Metal Mining Services
213114 Support Activities for Metal Mining
federal taxation

James Tinnell v. CIR
T.C. Memo. 2001-106
US
Federal Court
United States Tax Court
Marvel

Summary

The U.S. Tax Court determined a taxpayer liable for accuracy related penalties when he failed to disclose his application of a lack of marketability discount in a disclosure form 8275. The court found that the plaintiff did not have the stock valued or re ...
James Tinnell v. CIR
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See Also

Restricted Stock Discount Must Be Adequately Disclosed

The U.S. Tax Court determined a taxpayer liable for accuracy-related penalties when he failed to disclose his application of a lack of marketability discount in a disclosure form 8275.