Legal Opinion
Andrew Mitchell Berry & Sara Berry v. Commissioner
United States Tax Court
Decided September 4, 2018No. 9707-15, 14090-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-143
UNITED STATES TAX COURT ANDREW MITCHELL BERRY AND SARA BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RONALD GENE BERRY AND LINDA KATHRYN BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9707-15, 14090-15. Filed September 4, 2018. Andrew Mitchell Berry and Sara Berry, pro se in docket No. 9707-15. Ronald Gene Berry and Linda Kathryn Berry, pro se in docket No. 14090-15. Steven Mitchell Roth and Kris H. An, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: In these consolidated cases, respondent…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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