Legal Opinion

Elena Lea Morgan Weschenfelder & Frederick Burkhart Weschenfelder v. Commissioner

United States Tax Court

Decided October 3, 2019No. 4825-18Unpublished

1Opinion of the Court

T.C. Memo. 2019-133

UNITED STATES TAX COURT ELENA LEA MORGAN WESCHENFELDER AND FREDERICK BURKHART WESCHENFELDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4825-18. Filed October 3, 2019. Elena Lea Morgan Weschenfelder and Frederick Burkhart Weschenfelder, pro sese. Donald Priver, Gabriel Nunez-Lafontaine, and Kathleen A. Dombrowski, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In a notice of deficiency sent December 1, 2017, respondent determined deficiencies, additions to tax, and penalties with respect to petitioners’ Federal income tax…

2Cases cited10 opinions

  1. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  2. Commissioner v. JacobsonSupreme Court of the United States · 1949
  3. Taylor v. CommissionerUnited States Tax Court · 1977
  4. Specking v. Comm'rUnited States Tax Court · 2001
  5. Haessly v. CommissionerCourt of Appeals for the Ninth Circuit · 2003

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