Legal Opinion
Riley v. Comm'r
United States Tax Court
Decided June 14, 2007No. 21124-05Unpublished
1Opinion of the Court
SEAN M. AND JULIE M. RILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Riley v. Comm'r
No. 21124-05
United States Tax Court
T.C. Memo 2007-153; 2007 Tax Ct. Memo LEXIS 154; 93 T.C.M. (CCH) 1366;
June 14, 2007, Filed
Sean M. and Julie M. Riley, pro sese.
Blaine Holiday, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 3,570 deficiency in petitioners' Federal income tax for 2003. After concessions, 1 we are asked to decide two issues. First, we are asked to decide whether petitioner Sean M. Riley (Mr. Riley)…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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