Legal Opinion

Lisa A. Bruno v. Commissioner

United States Tax Court

Decided November 16, 2020No. 15525-18Unpublished

1Opinion of the Court

T.C. Memo. 2020-156

UNITED STATES TAX COURT LISA A. BRUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15525-18. Filed November 16, 2020. Thomas E. Crice, for petitioner. Carlton W. King and Nina P. Ching, for respondent. MEMORANDUM OPINION LAUBER, Judge: With respect to petitioner’s Federal income tax for 2013, 2014, and 2016, the Internal Revenue Service (IRS or respondent) determined de- ficiencies of $15,438, $20,409, and $12,527, respectively, plus additions to tax for 2013 and 2014. The sole issue remaining for decision concerns petitioner’s claim -2- [*2] that…

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
  3. Thomas v. RoachCourt of Appeals for the Second Circuit · 1999
  4. Boehm v. CommissionerSupreme Court of the United States · 1945
  5. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974

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