Legal Opinion
Sean L. Daichman & Linda E. Daichman v. Commissioner
United States Tax Court
Decided August 31, 2020No. 14368-15Unpublished
1Opinion of the Court
T.C. Memo. 2020-126
UNITED STATES TAX COURT SEAN L. DAICHMAN AND LINDA E. DAICHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14368-15. Filed August 31, 2020. George W. Connelly, Jr., Renesha N. Fountain, and James P. Sheets, for petitioners. M. Kathryn Bellis and Yvette Nunez, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Respondent determined a deficiency of $1,163,751 in petitioners’ 2009 Federal income tax, along with a section 6662(a)1 accuracy- 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Higgins v. SmithSupreme Court of the United States · 1940
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