Legal Opinion
Watts v. Comm'r
United States Tax Court
Decided June 14, 2017No. Docket Nos. 18882-13, 19973-13UnpublishedCited by 1 opinion
1Opinion of the Court
THOMAS E. WATTS AND MARY E. WATTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RW MANAGEMENT, LTD., JRW MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Watts v. Comm'r
Docket Nos. 18882-13, 19973-13.
United States Tax Court
T.C. Memo 2017-114; 2017 Tax Ct. Memo LEXIS 109;
June 14, 2017, Filed
Decision will be entered for respondent in docket No. 19973-13, except with respect to the accuracy-related penalty under section 6662(a). Decision will be entered under Rule 155 in docket No. 18882-13.
David L. McGee and William V. Linne, for…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
30 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Thomas E. Watts & Mary E. Watts v. CommissionerUnited States Tax Court · 2020