Legal Opinion
Barry G. Conner & Bridget H. Conner v. Commissioner
United States Tax Court
Decided January 22, 2018No. 22941-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-6
UNITED STATES TAX COURT BARRY G. CONNER AND BRIDGET H. CONNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22941-15. Filed January 22, 2018. Charles E. Hodges II and Antoinette G. Ellison, for petitioners. Brianna B. Taylor, John W. Sheffield III, Jason P. Oppenheim, and Lawrence D. Sledz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: Respondent determined deficiencies and penalties with respect to petitioners’ Federal income tax as follows: -2- [*2] Penalty Year Deficiency sec. 6662(a) 2012 $163,947 $32,789 2013 681,668…
2Cases cited25 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
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