Legal Opinion
Thomas R. Huzella & Carole L. Huzella v. Commissioner
United States Tax Court
Decided October 23, 2017No. 18119-15Unpublished
1Opinion of the Court
T.C. Memo. 2017-210
UNITED STATES TAX COURT THOMAS R. HUZELLA AND CAROLE L. HUZELLA, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18119-15. Filed October 23, 2017. Thomas R. Huzella, pro se. Bartholomew Cirenza and Trevor B. Maddison, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2013, the Internal Revenue Service (IRS or respondent) has asserted an increased defici- ency of $12,905 and an accuracy-related penalty of $2,581 under section 6662(a).1 1 All statutory references are to…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Vanicek v. CommissionerUnited States Tax Court · 1985
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