Legal Opinion
Garcia v. Commissioner
United States Tax Court
Decided June 3, 1998No. Tax Ct. Dkt. No. 21532-95UnpublishedCited by 2 opinions
1Opinion of the Court
RAMON A. GARCIA AND BERTHA E. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garcia v. Commissioner
Tax Ct. Dkt. No. 21532-95
United States Tax Court
T.C. Memo 1998-203; 1998 Tax Ct. Memo LEXIS 203; 75 T.C.M. (CCH) 2405;
June 3, 1998, Filed
Decision will be entered under Rule 155.
Richard M. Taylor and James E. McCutcheon III, for petitioners.
Elizabeth A. Owen, for respondent.
WHALEN, JUDGE.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, JUDGE: Respondent determined the following deficiencies in, and accuracy-related penalties with respect to, petitioners' Federal income tax:
2Cases cited27 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Freytag v. CommissionerUnited States Tax Court · 1987
- Luman v. CommissionerUnited States Tax Court · 1982
22 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Garcia v. CIRCourt of Appeals for the Fifth Circuit · 1999
- Molina v. Comm'rUnited States Tax Court · 2004