Legal Opinion
Abarca v. Comm'r
United States Tax Court
Decided August 27, 2012No. Docket No. 13701-11UnpublishedCited by 1 opinion
1Opinion of the Court
OMAR S. ABARCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abarca v. Comm'r
Docket No. 13701-11
United States Tax Court
T.C. Memo 2012-245; 2012 Tax Ct. Memo LEXIS 241; 104 T.C.M. (CCH) 228;
August 27, 2012, Filed
Decision will be entered under Rule 155.
Omar S. Abarca, Pro se.
Bradley C. Plovan, for respondent.
GOEKE, Judge.
GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined deficiencies in petitioner's 2007 and 2008 Federal income tax of $15,257 1 and $54,862, respectively. Respondent also determined section 6662(a)2 accuracy-related penalties for 2007 and…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. HeiningerSupreme Court of the United States · 1943
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Griggs v. Comm'rUnited States Tax Court · 2013