Legal Opinion
Cates v. Comm'r
United States Tax Court
Decided September 13, 2017No. Docket No. 25934-14Unpublished
1Opinion of the Court
DEAN RUSSELL CATES AND TERESA STINNETT CATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cates v. Comm'r
Docket No. 25934-14.
United States Tax Court
2017 Tax Ct. Memo LEXIS 178; 114 T.C.M. (CCH) 307;
September 13, 2017, Filed
Decision will be entered for respondent.
Dean Russell Cates and Teresa Stinnett Cates, Pro sese.
Brianna B. Taylor, John W. Sheffield, III, Ashley Y. Smith, and Madeline Morgan (student), for respondent.
ASHFORD, Judge.
ASHFORD
MEMORANDUM FINDINGS OF FACT AND OPINION
ASHFORD, Judge: Respondent determined a deficiency of $22,500 in petitioners' Federal income tax…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Primuth v. CommissionerUnited States Tax Court · 1970
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