Legal Opinion
Green v. Comm'r
United States Tax Court
Decided January 29, 2014No. Docket No. 779-11UnpublishedCited by 4 opinions
1Opinion of the Court
MAZIE C. GREEN AND NEWTON R. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Green v. Comm'r
Docket No. 779-11
United States Tax Court
T.C. Memo 2014-23; 2014 Tax Ct. Memo LEXIS 23;
January 29, 2014, Filed
Decision will be entered under Rule 155.
Mazie C. Green, Pro se.
Newton R. Green, Pro se.
Timothy B. Heavner and Wendy C. Yan, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM OPINION
KERRIGAN, Judge: Respondent determined a deficiency of $22,983 and a penalty of $2,097 under section 6662(a) with respect to petitioners' Federal income tax for tax year 2009.
Unless otherwise…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
17 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Dorothea E. Beckett v. CommissionerUnited States Tax Court · 2020
- Jacques L. French & Sherry L. French v. CommissionerUnited States Tax Court · 2018
- Kakeh v. Comm'rUnited States Tax Court · 2015
- Stepp v. Comm'rUnited States Tax Court · 2017