Legal Opinion
Balyan v. Comm'r
United States Tax Court
Decided July 11, 2017No. Docket No. 14230-16UnpublishedCited by 5 opinions
1Opinion of the Court
NVARD BALYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Balyan v. Comm'r
Docket No. 14230-16.
United States Tax Court
T.C. Memo 2017-140; 2017 Tax Ct. Memo LEXIS 139;
July 11, 2017, Filed
Decision will be entered for respondent.
Nvard Balyan, Pro se.
Christopher J. Richmond and Linette B. Angelastro, for respondent.
ASHFORD, Judge.
ASHFORD
MEMORANDUM FINDINGS OF FACT AND OPINION
ASHFORD, Judge: Respondent determined a deficiency of $15,566 in petitioner's Federal income tax and an accuracy-related penalty pursuant to section 6662(a) of $3,113 for the 2014 taxable year.1 The issues for…
2Cases cited14 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
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. HeiningerSupreme Court of the United States · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Duncan Bass v. CommissionerUnited States Tax Court · 2018
- Georgia Sarkin & Suneet Jain v. CommissionerUnited States Tax Court · 2019
- Mark Weiderman & Jennifer Weiderman v. CommissionerUnited States Tax Court · 2020
- Marlon G. Dasent & Kendra Walcott-Dasent v. CommissionerUnited States Tax Court · 2018
- Nikta Fatemeh Abdolrahim & Melvin Collins v. CommissionerUnited States Tax Court · 2020