Legal Opinion
Shelton v. Comm'r
United States Tax Court
Decided May 26, 2009No. 16278-07UnpublishedCited by 2 opinions
1Opinion of the Court
HARTFORD AND JOSEPHINE SHELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shelton v. Comm'r
No. 16278-07
United States Tax Court
T.C. Memo 2009-116; 2009 Tax Ct. Memo LEXIS 113; 97 T.C.M. (CCH) 1592; 106 Fair Empl. Prac. Cas. (BNA) 534;
May 26, 2009, Filed
Hartford and Josephine Shelton, Pro se.
Rebecca Dance Harris, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined a deficiency of $ 46,395 in petitioners' Federal income tax and an accuracy-related penalty of $ 9,279 under section 6662 for 2004. 1 The…
2Cases cited3 opinions
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Shaltz v. Comm'rUnited States Tax Court · 2003
- Gibson v. Comm'rUnited States Tax Court · 2007
3Cited by2 opinions
- Espinoza v. Comm'rUnited States Tax Court · 2010
- Stepp v. Comm'rUnited States Tax Court · 2017