Legal Opinion

Shelley Jou Wienke v. Commissioner

United States Tax Court

Decided October 14, 2020No. 15708-17, 15709-17Unpublished

1Opinion of the Court

T.C. Memo. 2020-143

UNITED STATES TAX COURT SHELLEY JOU WIENKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent EVERGROW INVESTMENTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15708-17, 15709-17.1 Filed October 14, 2020. Shelley Jou Wienke, pro se in docket No. 15708-17. Shelley Jou Wienke (an officer), for petitioner in docket No. 15709-17. Nicholas R. Rosado, for respondent. 1 On June 4, 2019, we consolidated these cases for trial, briefing, and opinion. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In these consolidated cases…

2Cases cited69 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  4. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  5. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940

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