Legal Opinion
Jude O. Ugwuala and Esther N. Ugwuala v. Commissioner
United States Tax Court
Decided April 15, 2013No. 5405-11Unpublished
1Opinion of the Court
T.C. Memo. 2013-105
UNITED STATES TAX COURT JUDE O. UGWUALA AND ESTHER N. UGWUALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5405-11. Filed April 15, 2013. Wilfred I. Aka, for petitioners. Blake W. Ferguson and Heather K. McCluskey, for respondent. MEMORANDUM FINDINGS OF FACTS AND OPINION KROUPA, Judge: Respondent determined deficiencies in petitioners’ Federal income tax of $24,568 and $17,531 for 2008 and 2009, respectively (years at issue). After concessions,1 we are asked to decide two issues. The first issue is 1 Respondent concedes that petitioners…
2Cases cited18 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
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Tokarski v. CommissionerUnited States Tax Court · 1986
13 more not listed; retrieve them via the Exa API.