Legal Opinion
Vianello v. Comm'r
United States Tax Court
Decided February 1, 2010No. 15967-07Unpublished
1Opinion of the Court
MARC VIANELLO AND MICHELLE MULLARKEY VIANELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vianello v. Comm'r
No. 15967-07
United States Tax Court
T.C. Memo 2010-17; 2010 Tax Ct. Memo LEXIS 18; 99 T.C.M. (CCH) 1080;
February 1, 2010, Filed
John A. Beam III and J. Matthew Sharp, for petitioners.
Dennis R. Onnen, for respondent.
Haines, Harry A.
HARRY A. HAINES
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies in petitioners' Federal income taxes of $ 9,013 and $ 157,486 and penalties under section 6662(a) of $ 1,803 and $ 31,497 for 2002 and 2003,…
2Cases cited26 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
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