Legal Opinion
Samarasinghe v. Comm'r
United States Tax Court
Decided January 19, 2012No. Docket No. 5082-09Unpublished
1Opinion of the Court
L.A. AND RAYANI SAMARASINGHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Samarasinghe v. Comm'r
Docket No. 5082-09.
United States Tax Court
T.C. Memo 2012-23; 2012 Tax Ct. Memo LEXIS 22; 103 T.C.M. (CCH) 1152;
January 19, 2012, Filed
Decision will be entered for respondent as to the deficiencies and for petitioners as to the accuracy-related penalties under section 6662(a).
Matthew Pollick Cavitch, for petitioners.
Beth A. Nunnink, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined deficiencies in petitioners' Federal income…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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