Legal Opinion
Rodriguez v. Comm'r
United States Tax Court
Decided September 6, 2017No. Docket No. 14579-15UnpublishedCited by 3 opinions
1Opinion of the Court
ROBERT DANIEL RODRIGUEZ AND NATALIA RODRIGUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rodriguez v. Comm'r
Docket No. 14579-15.
United States Tax Court
T.C. Memo 2017-173; 2017 Tax Ct. Memo LEXIS 173;
September 6, 2017, Filed
Decision will be entered under Rule 155.
Robert Daniel Rodriguez and Natalia Rodriguez, Pro se.
Sharyn M. Ortega and Charles Wiseman (specially recognized), for respondent.
PUGH, Judge.
PUGH
MEMORANDUM FINDINGS OF FACT AND OPINION
PUGH, Judge: In a notice of deficiency respondent determined a deficiency of $17,175 in petitioners' Federal income tax for 2012 and…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Martin A. Kapp v. CommissionerUnited States Tax Court · 2019
- Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. CommissionerUnited States Tax Court · 2020
- Damon R. Becnel v. CommissionerUnited States Tax Court · 2018