Legal Opinion
Chad Loube & Dana M. Loube v. Commissioner
United States Tax Court
Decided January 8, 2020No. 5092-17UnpublishedCited by 5 opinions
1Opinion of the Court
T.C. Memo. 2020-3
UNITED STATES TAX COURT CHAD LOUBE AND DANA M. LOUBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5092-17. Filed January 8, 2020. Chad Loube and Dana M. Loube, pro sese.* Scott A. Hovey and Deborah Aloof, for respondent. MEMORANDUM OPINION COPELAND, Judge: In a notice of deficiency dated December 2, 2016, respondent determined a deficiency of $117,612 in Federal income tax for petitioners’ 2013 taxable year. Pending before this Court is respondent’s motion * Brief amici curiae was filed by Thomas J. O’Rourke and Derek P. Roussillon as attorneys for…
2Cases cited20 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
15 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
- Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
- Oakhill Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
- Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
- Village at Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020