Legal Opinion
Jasperson v. Comm'r
United States Tax Court
Decided September 22, 2015No. Docket No. 19496-13UnpublishedCited by 2 opinions
1Opinion of the Court
MARK D. JASPERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jasperson v. Comm'r
Docket No. 19496-13
United States Tax Court
T.C. Memo 2015-186; 2015 Tax Ct. Memo LEXIS 190;
September 22, 2015, Filed
Decision will be entered under Rule 155.
William B. McCarthy, for petitioner.
Derek P. Richman and William Lee Blagg, for respondent.
NEGA, Judge.
NEGA
MEMORANDUM FINDINGS OF FACT AND OPINION
NEGA, Judge: Respondent issued a notice of deficiency to petitioner determining deficiencies in income tax, an addition to tax, and accuracy-related penalties as follows:1
Addition to tax
Penalty
Year
Defici…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019