Legal Opinion
Bernard v. Comm'r
United States Tax Court
Decided August 1, 2012No. Docket No. 5787-10UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT L. BERNARD AND DIOLINDA B. ABILHEIRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bernard v. Comm'r
Docket No. 5787-10.
United States Tax Court
T.C. Memo 2012-221; 2012 Tax Ct. Memo LEXIS 219; 104 T.C.M. (CCH) 136;
August 1, 2012, Filed
Decision will be entered under Rule 155.
Robert L. Bernard and Diolinda B. Abilheira, Pro se.
Randall G. Durfee, Ashley V. Targac, and Paul C. Feinberg, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $44,643 and a section 6662 penalty of $8,179 in relation to…
2Cases cited8 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. HaldemanCourt of Appeals for the D.C. Circuit · 1976
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- United States v. William R. Ming, Jr.Court of Appeals for the Seventh Circuit · 1972
- Arnold v. CommissionerUnited States Tax Court · 1998
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. SzostakDistrict Court, E.D. Michigan · 2024