Legal Opinion
Darrell Archer v. Commissioner
United States Tax Court
Decided July 16, 2018No. 10444-16, 12414-16Unpublished
1Opinion of the Court
T.C. Memo. 2018-111
UNITED STATES TAX COURT DARRELL ARCHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10444-16, 12414-16. Filed July 16, 2018. Darrell Archer, pro se. Jason T. Scott and Nicholas R. Rosado, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In separate statutory notices, respondent determined deficiencies of $5,422 and $15,803 and section 6662(a) penalties of $1,084.40 and $3,160.60 in relation to petitioner’s Federal income tax for 2013 and 2014, respectively. For 2014, respondent also determined that petitioner was liable for a…
2Cases cited21 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
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