Legal Opinion
Henry C. Williams & Sonja L. Johnson v. Commissioner
United States Tax Court
Decided April 16, 2020No. 22528-14, 8947-15, 23676-16Unpublished
1Opinion of the Court
T.C. Memo. 2020-48
UNITED STATES TAX COURT HENRY C. WILLIAMS AND SONJA L. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 22528-14, 8947-15, Filed April 16, 2020. 23676-16. Joseph M. Bray, Sandeep Singh, and Clifford A. Capdevielle, for petitioners. Jeffery D. Rice and Janice B. Geier, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: In these consolidated cases respondent determined deficiencies in petitioners’ Federal income tax and section 6662(a)1 accuracy- related penalties as follows: Penalty Year Deficiency sec. 6662(a) 2010…
2Cases cited19 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
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