Legal Opinion
Sparkman v. Comm'r
United States Tax Court
Decided June 13, 2005No. Nos. 8400-03, 8650-03Unpublished
1Opinion of the Court
JAMES S. SPARKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MERCURY SOLAR PTO, AMANDA MCKEOGH, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sparkman v. Comm'r
Nos. 8400-03, 8650-03
United States Tax Court
T.C. Memo 2005-136; 2005 Tax Ct. Memo LEXIS 137; 89 T.C.M. (CCH) 1418;
June 13, 2005, Filed
Paul J. Sulla, Jr., for petitioners.
Henry E. O'Neill, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined the following deficiencies, additions to tax, and penalties with respect to…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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