Legal Opinion
Rodriguez v. Comm'r
United States Tax Court
Decided September 18, 2013No. Docket Nos. 5093-11, 5094-11Unpublished
1Opinion of the Court
ZAVRA D. RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
ANDREA M. RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rodriguez v. Comm'r
Docket Nos. 5093-11, 5094-11
United States Tax Court
T.C. Memo 2013-221; 2013 Tax Ct. Memo LEXIS 230; 106 T.C.M. (CCH) 333;
September 18, 2013, Filed
Decisions will be entered under Rule 155.
Anthony V. Diosdi, for petitioners.
Timothy A. Froehle, for respondent.
LARO, Judge.
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: In separate notices of deficiency, respondent determined deficiencies in petitioners' Federal…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Golanty v. CommissionerUnited States Tax Court · 1979
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Engdahl v. CommissionerUnited States Tax Court · 1979
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