Legal Opinion
Hector Baca & Magdalena Baca v. Commissioner
United States Tax Court
Decided June 26, 2019No. 11459-15Unpublished
1Opinion of the Court
T.C. Memo. 2019-78
UNITED STATES TAX COURT HECTOR BACA AND MAGDALENA BACA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11459-15. Filed June 26, 2019. Joel Cruz-Esparza, for petitioners. Maria Cerina De Ramos, Brock E. Whalen, and Melinda K. Fisher, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: Hector Baca is always on the lookout for new ways to make money for his family. If he hears about a new piece of equipment he can learn to use, he’ll buy it and build a business around it; if he learns that someone -2- [*2] needs something done, he’ll…
2Cases cited17 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Shea v. CommissionerUnited States Tax Court · 1999
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
- Swain v. Comm'rUnited States Tax Court · 2002
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