Legal Opinion
Charles E. Bercy, Elaine Bercy, Successor in Interest, and Elaine Bercy v. Commissioner
United States Tax Court
Decided September 11, 2019No. 18626-17Unpublished
1Opinion of the Court
T.C. Memo. 2019-118
UNITED STATES TAX COURT CHARLES E. BERCY, DECEASED, ELAINE BERCY, SUCCESSOR IN INTEREST, AND ELAINE BERCY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18626-17. Filed September 11, 2019. Mark Bernsley, for petitioners. Michael W. Berwind and Linette B. Young, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2014, the Internal Revenue Service (IRS or respondent) determined a deficiency of $22,750 and an accuracy-related penalty of $4,550. The principal issue for deci- sion is…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Shea v. CommissionerUnited States Tax Court · 1999
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