Legal Opinion
Randy McRae & Shelby McRae v. Commissioner
United States Tax Court
Decided December 12, 2019No. 20552-17Unpublished
1Opinion of the Court
T.C. Memo. 2019-163
UNITED STATES TAX COURT RANDY MCRAE AND SHELBY MCRAE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20552-17. Filed December 12, 2019. Randy McRae and Shelby McRae, pro sese. Ryan Z. Sarazin, Jeffrey E. Gold, Bartholomew Cirenza, and Shari Salu, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2013-2015, the Internal Revenue Service (IRS or respondent) determined defi- ciencies and accuracy-related penalties as follows: -2- [*2] Year Deficiency Penalty 2013 $53,923 $10,785 2014…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Helvering v. TaylorSupreme Court of the United States · 1935
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