Legal Opinion

Tateosian v. Comm'r

United States Tax Court

Decided April 16, 2008No. 13019-05Unpublished

1Opinion of the Court

GEORGE AND HAZELANN TATEOSIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tateosian v. Comm'r

No. 13019-05

United States Tax Court

T.C. Memo 2008-101; 2008 Tax Ct. Memo LEXIS 102; 95 T.C.M. (CCH) 1383;

April 16, 2008, Filed

Thomas E. Brever, for petitioners.

Lisa R. Woods, for respondent.

Kroupa, Diane L.

DIANE L. KROUPA

MEMORANDUM OPINION

KROUPA, Judge: Respondent determined a $ 10,085 deficiency in petitioners' Federal income tax and a $ 2,017 accuracy-related penalty for 2003. Two issues are presented for our decision. The first is whether certain payments that petitioner received…

2Cases cited10 opinions

  1. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Hitchins v. CommissionerUnited States Tax Court · 1994
  4. Take v. CommissionerUnited States Tax Court · 1984
  5. John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994

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