Legal Opinion
Shellito v. Comm'r
United States Tax Court
Decided March 3, 2010No. 10223-06UnpublishedCited by 1 opinion
1Opinion of the Court
MILO L. AND SHARLYN K. SHELLITO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shellito v. Comm'r
No. 10223-06
United States Tax Court
T.C. Memo 2010-41; 2010 Tax Ct. Memo LEXIS 41; 99 T.C.M. (CCH) 1160;
March 3, 2010, Filed
Frank W. Bastian and Reggie L. Wegner, for petitioners.
Peter N. Scharff, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined deficiencies of $ 3,995 and $ 6,947 in petitioners' 2001 and 2002 Federal income taxes, respectively, and a $ 1,389 accuracy-related penalty under section…
2Cases cited13 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Bridget O'COnnOr v. James Davis, Dr., Rockland Psychiatric Center, and State of New YorkCourt of Appeals for the Second Circuit · 1997
- Berish v. BerishOhio Supreme Court · 1982
- Lance GRAVES, Appellant, v. WOMEN’S PROFESSIONAL RODEO ASSOCIATION, INC., AppelleeCourt of Appeals for the Eighth Circuit · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cullifer v. Comm'rUnited States Tax Court · 2014