Legal Opinion
Facq v. Comm'r
United States Tax Court
Decided May 23, 2006No. 2757-05UnpublishedCited by 7 opinions
1Opinion of the Court
JEAN-REMY FACQ AND JENNIFER HUFF-FACQ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Facq v. Comm'r
No. 2757-05
United States Tax Court
T.C. Memo 2006-111; 2006 Tax Ct. Memo LEXIS 111; 91 T.C.M. (CCH) 1201; 38 Employee Benefits Cas. (BNA) 1044;
May 23, 2006, Filed
Don Paul Badgley and Brian Gary Isaacson, for petitioners.
Kirk M. Paxson and William C. Schmidt, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 6,706,234 deficiency in petitioners' Federal income taxes and determined that petitioners were liable…
2Cases cited17 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Scar v. CommissionerUnited States Tax Court · 1983
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cidale v. United StatesCourt of Appeals for the Fifth Circuit · 2007
- Kadillak v. Comm'rUnited States Tax Court · 2006
- Racine v. Comm'rUnited States Tax Court · 2006
- Anthony J. Kadillak v. CommissionerUnited States Tax Court · 2006
- Kadillak v. Comm'rUnited States Tax Court · 2006
2 more not listed; retrieve them via the Exa API.