Legal Opinion
Jeffrey B. Yapp & Tamara A. Yapp v. Commissioner
United States Tax Court
Decided September 10, 2018No. 13805-14Unpublished
1Opinion of the Court
T.C. Memo. 2018-147
UNITED STATES TAX COURT JEFFREY B. YAPP AND TAMARA A. YAPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13805-14. Filed September 10, 2018. Bertram Paul Husband, Richard Warren Craigo, and Jeffrey M. Wong, for petitioners. Paulmikell A. Fabian, Mark A. Nelson, Sarah A. Herson, and Amy B. Ulmer, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined a $475,135 deficiency and a $95,027 section 6662(a) accuracy-related penalty with respect to petitioners’ Federal income tax for 2010. After concessions, the issues…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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