Legal Opinion
Engstrom, Lipscomb & Lack, APC v. Commissioner
United States Tax Court
Decided October 20, 2014No. 2009-223, 113-114Unpublished
1Opinion of the Court
T. C. Memo. 2014-221
UNITED STATES TAX COURT ENGSTROM, LIPSCOMB & LACK, APC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27364-12 Filed October 20, 2014. Kevin M. Bagley, for petitioner. Monica D. Polo, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined deficiencies in Engstrom, Lipscomb & Lack, APC’s (petitioner or EL&L) Federal income tax for 2008 through 2010 and accuracy-related penalties under section 6662,1 as follows: Unless otherwise indicated, all section references are to the Internal 1 Revenue Code in effect for the…
2Cases cited13 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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