Legal Opinion
Jesse A. Linde & Dawn Linde v. Commissioner
United States Tax Court
Decided September 18, 2017No. 1532-15Unpublished
1Opinion of the Court
T.C. Memo. 2017-180
UNITED STATES TAX COURT JESSE A. LINDE AND DAWN LINDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1532-15. Filed September 18, 2017. George David Johnston and Paul F. Turner, Jr., for petitioners. Edwin B. Cleverdon and Horace Crump, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies and section 6662(a)1 accuracy-related penalties against petitioners in the following amounts: 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in…
2Cases cited38 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
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