Legal Opinion
Marc White & Kelly White v. Commissioner
United States Tax Court
Decided July 3, 2018No. 10181-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-102
UNITED STATES TAX COURT MARC WHITE AND KELLY WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10181-15. Filed July 3, 2018. Betty J. Williams, Richard T. Luoma, and Matthew D. Carlson, for petitioners. Nicholas R. Rosado, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In a notice of deficiency dated March 24, 2015, respondent determined the following deficiencies, additions to tax, and penalties:1 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] Addition to tax Penalty Year…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
16 more not listed; retrieve them via the Exa API.