Legal Opinion
Terry L. Yaryan & Dorothy H. Yaryan v. Commissioner
United States Tax Court
Decided August 15, 2018No. 30424-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-129
UNITED STATES TAX COURT TERRY L. YARYAN AND DOROTHY H. YARYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30424-15. Filed August 15, 2018. William L. Henry, David A. Sprecace, and Lucas P. Frei, for petitioners. Michael T. Garrett and Matthew A. Houtsma, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: Respondent determined the following deficiencies, addition to tax, and accuracy-related penalties with respect to petitioners’ Federal income tax for 2008, 2009, 2010, 2012, and 2013 (years in issue): -2- [*2] Addition to tax…
2Cases cited25 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
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