Legal Opinion
Patel v. Comm'r
United States Tax Court
Decided October 1, 2008No. 15491-06UnpublishedCited by 1 opinion
1Opinion of the Court
BHARAT I. PATEL AND VIBHA B. PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Patel v. Comm'r
No. 15491-06
United States Tax Court
T.C. Memo 2008-223; 2008 Tax Ct. Memo LEXIS 221; 96 T.C.M. (CCH) 202;
October 1, 2008, Filed
Jon J. Jensen, for petitioners.
Melissa J. Hedtke, Trent Usitalo, and Blaine Holiday, for respondent.
Haines, Harry A.
HARRY A. HAINES
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Bharat I. Patel (Mr. Patel) and Vibha B. Patel (Mrs. Patel) petitioned the Court for redetermination of the following deficiencies in Federal income tax and penalties:
*2*Penalties
Ye…
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
- Spies v. United StatesSupreme Court of the United States · 1943
- Corliss v. BowersSupreme Court of the United States · 1930
- Vanicek v. CommissionerUnited States Tax Court · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Minchem Int'l v. Comm'rUnited States Tax Court · 2015