Legal Opinion
Oatman v. Comm'r
United States Tax Court
Decided January 17, 2017No. Docket No. 13370-14UnpublishedCited by 1 opinion
1Opinion of the Court
STEWART THOMAS OATMAN AND SHIRLEY ANN OATMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Oatman v. Comm'r
Docket No. 13370-14.
United States Tax Court
T.C. Memo 2017-17; 2017 Tax Ct. Memo LEXIS 15; 113 T.C.M. (CCH) 1078;
January 17, 2017, Filed
Decision will be entered for respondent.
Stewart Thomas Oatman and Shirley Ann Oatman, Pro sese.
Paulmikell A. Fabian and Catherine G. Chang, for respondent.
ASHFORD, Judge.
ASHFORD
MEMORANDUM FINDINGS OF FACT AND OPINION
ASHFORD, Judge: Respondent determined a deficiency of $7,487 in petitioners' Federal income tax and an accuracy-related penalty…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sanford v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Roderick M. Campbell & C. Sandra Campbell v. CommissionerUnited States Tax Court · 2020