Legal Opinion
Martell v. Comm'r
United States Tax Court
Decided April 24, 2013No. Docket No. 6563-11Unpublished
1Opinion of the Court
ALBERT F. MARTELL II AND TAFI M. MARTELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martell v. Comm'r
Docket No. 6563-11
United States Tax Court
T.C. Memo 2013-115; 2013 Tax Ct. Memo LEXIS 118; 105 T.C.M. (CCH) 1682;
April 24, 2013, Filed
Decision will be entered under Rule 155.
Kevan P. McLaughlin, Richard A. Carpenter, and Alexandra C. Eaker, for petitioners.
Donald D. Priver, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency in petitioners' Federal income tax of $28,202 and an accuracy-related penalty under…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
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