Legal Opinion
Roberta Birdsong & William H. Birdsong v. Commissioner
United States Tax Court
Decided September 10, 2018No. 22863-16Unpublished
1Opinion of the Court
T.C. Memo. 2018-148
UNITED STATES TAX COURT ROBERTA BIRDSONG AND WILLIAM H. BIRDSONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22863-16. Filed September 10, 2018. Roberta Birdsong and William H. Birdsong, pro sese. Brian A. Pfeifer and Christiane C. Sanicola, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $44,295 and an accuracy-related penalty of $8,859 under section 6662(a) with respect to petitioners’ 2014 Federal income tax.1 1 All section references are to the Internal Revenue Code in effect for…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Diaz v. CommissionerUnited States Tax Court · 1972
- Hailstock v. Comm'rUnited States Tax Court · 2016