Legal Opinion

Gould v. Commissioner

Court of Appeals for the Fourth Circuit

Decided January 27, 2014No. Nos. 13-1850, 13-1851, 13-1852PublishedCited by 13 opinions

1Opinion of the Court

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

2Per curiam

In these consolidated appeals, Theodore B. Gould, individually, and as in his capacity as executor of the estate of his wife, Helen C. Gould, appeals from the tax court’s orders upholding the Commissioner of Internal Revenue’s determinations with respect to the Goulds’ income tax liabilities for the 2000 to 2003 and 2005 to 2007 tax years. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Gould v. Comm’r of Internal…

3Cited by13 opinions

  1. O'Neal v. Comm'rUnited States Tax Court · 2016
  2. Garavaglia v. Comm'rUnited States Tax Court · 2017
  3. Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019
  4. Benavides & Co., P.C. v. CommissionerUnited States Tax Court · 2019
  5. Bulakites v. Comm'rUnited States Tax Court · 2017

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