Legal Opinion
Child v. Comm'r
United States Tax Court
Decided March 25, 2010No. Docket No. 11021-06Unpublished
1Opinion of the Court
DOUGLAS D. AND BRENDA D. CHILD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Child v. Comm'r
Docket No. 11021-06
United States Tax Court
T.C. Memo 2010-58; 2010 Tax Ct. Memo LEXIS 58; 99 T.C.M. (CCH) 1230;
March 25, 2010, Filed
Dale G. Siler and Michael C. Walch, for petitioners.
R. Craig Schneider, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a total of $ 179,443 1 in deficiencies in petitioners' Federal income taxes and a total of $ 156,366 in fraud penalties for years 1995 through 2003 (the years at…
2Cases cited22 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Beaver v. CommissionerUnited States Tax Court · 1970
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
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