Legal Opinion
van der Lee v. Comm'r
United States Tax Court
Decided September 29, 2011No. Docket No. 19804-08UnpublishedCited by 4 opinions
1Opinion of the Court
HENRICUS C. AND PAMELA VAN DER LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
van der Lee v. Comm'r
Docket No. 19804-08.
United States Tax Court
T.C. Memo 2011-234; 2011 Tax Ct. Memo LEXIS 232; 102 T.C.M. (CCH) 329;
September 29, 2011, Filed
An appropriate order and decision under Rule 155 will be entered.
Leon J. Greenspan, for petitioners.
Frederick C. Mutter, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of $620,235 in petitioners' Federal income tax and an accuracy related penalty under section…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Alli v. Comm'rUnited States Tax Court · 2014
- Smiling v. Comm'rUnited States Tax Court · 2017
- Graev v. Comm'rUnited States Tax Court · 2016
- Krohn v. Comm'rUnited States Tax Court · 2014