Legal Opinion
Jarman v. Comm'r
United States Tax Court
Decided December 29, 2010No. Docket No. 8770-08UnpublishedCited by 2 opinions
1Opinion of the Court
NEEDHAM AND ANGELA JARMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jarman v. Comm'r
Docket No. 8770-08.
United States Tax Court
T.C. Memo 2010-285; 2010 Tax Ct. Memo LEXIS 327; 100 T.C.M. (CCH) 599;
December 29, 2010, Filed
An appropriate order will be issued, and decision will be entered under Rule 155.
Needham and Angela Jarman, Pro se.
Edwina L. Jones and Scott L. Little, for respondent.
THORNTON, Judge.
THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined the following deficiencies and penalties with respect to petitioners' Federal income taxes…
2Cases cited12 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Sanford v. CommissionerUnited States Tax Court · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- James S. & Carol S. Callahan v. CommissionerUnited States Tax Court · 2013
- Pawar v. Comm'rUnited States Tax Court · 2013