Legal Opinion
Beard v. Comm'r
United States Tax Court
Decided August 11, 2009No. 13372-06Unpublished
1Opinion of the Court
KENNETH H. AND SUSAN W. BEARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beard v. Comm'r
No. 13372-06
United States Tax Court
T.C. Memo 2009-184; 2009 Tax Ct. Memo LEXIS 185; 98 T.C.M. (CCH) 95;
August 11, 2009, Filed
Robert E. McKenzie and Adam S. Fayne, for petitioners.
Thomas D. Yang, for respondent.
Haines, Harry A.
HARRY A. HAINES
MEMORANDUM OPINION
HAINES, Judge: In a notice of deficiency sent April 13, 2006, respondent determined that petitioner Kenneth Beard (Mr. Beard) had overstated his basis in two S corporations sold during the taxable year 1999, thus causing an…
2Cases cited15 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
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