Legal Opinion
Parsons v. Commissioner
United States Tax Court
Decided July 5, 2000No. 9303-97Unpublished
1Opinion of the Court
PHILIP E. PARSONS AND KAREN PARSONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parsons v. Commissioner
No. 9303-97
United States Tax Court
T.C. Memo 2000-205; 2000 Tax Ct. Memo LEXIS 246; 80 T.C.M. (CCH) 1; T.C.M. (RIA) 53942;
July 5, 2000, Filed
Decision will be entered for respondent.
J. Timothy Bender and J. Scott Broome, for petitioners.
Christopher A. Fisher, for respondent.
Gale, Joseph H.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, JUDGE: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
Additions to Tax
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2Cases cited18 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
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