Legal Opinion
Jon K. Palsgaard & Kimberly A. Kelly v. Commissioner
United States Tax Court
Decided June 13, 2018No. 15293-16Unpublished
1Opinion of the Court
T.C. Memo. 2018-82
UNITED STATES TAX COURT JON K. PALSGAARD AND KIMBERLY A. KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15293-16. Filed June 13, 2018. Michael T. Wells, for petitioner. David J. Warner and Willis B. Douglass, for respondent. MEMORANDUM OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2013, the Internal Revenue Service (IRS or respondent) determined a deficiency of $36,999 and an accuracy-related penalty of $7,165. After concessions by both -2- [*2] parties,1 the principal issue for decision is whether petitioners were…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Nis Family Trust v. CommissionerUnited States Tax Court · 2000
- Take v. CommissionerUnited States Tax Court · 1984
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
8 more not listed; retrieve them via the Exa API.