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Legal Opinion

Raymond Edwards & Rosa Edwards v. Commissioner

United States Tax Court

Decided April 4, 2018No. 12651-16Unpublished

1Opinion of the Court

T.C. Memo. 2018-44

UNITED STATES TAX COURT RAYMOND EDWARDS AND ROSA EDWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12651-16. Filed April 4, 2018. Raymond Edwards and Rosa Edwards, pro sese. Nancy M. Gilmore and David A. Indek, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2012, 2013, and 2014, the Internal Revenue Service (IRS or respondent) determined de- ficiencies of $3,987, $4,796, and $4,707, respectively. The IRS also determined -2- [*2] for 2012 a late-filing addition to tax of…

2Cases cited6 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  3. Primuth v. CommissionerUnited States Tax Court · 1970
  4. Michaels v. CommissionerUnited States Tax Court · 1969
  5. Rogers v. Comm'rUnited States Tax Court · 2014

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