Legal Opinion
Shepherd v. Comm'r
United States Tax Court
Decided July 24, 2012No. Docket No. 26910-10UnpublishedCited by 1 opinion
1Opinion of the Court
BERNARD R. SHEPHERD AND DESIREE SHEPHERD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shepherd v. Comm'r
Docket No. 26910-10.
United States Tax Court
T.C. Memo 2012-212; 2012 Tax Ct. Memo LEXIS 213; 104 T.C.M. (CCH) 108;
July 24, 2012, Filed
Decision will be entered for respondent.
Bernard R. Shepherd and Desiree Shepherd, Pro se.
Kristina L. Rico, for respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a $1,613 deficiency in petitioners' 2008 Federal income tax. The issue for decision is whether petitioners are entitled to exclude from…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United StatesCourt of Appeals for the First Circuit · 1985
- Pierce v. CommissionerUnited States Tax Court · 1974
- City of Passaic v. Passaic County Board of TaxationSupreme Court of New Jersey · 1955
- Carlson v. CommissionerUnited States Tax Court · 2001
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hamilton v. CIRCourt of Appeals for the Tenth Circuit · 2020