Legal Opinion
Sherrer v. Comm'r
United States Tax Court
Decided August 15, 2011No. Docket No. 15266-08UnpublishedCited by 4 opinions
1Opinion of the Court
MARIA ELLEEN SHERRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sherrer v. Comm'r
Docket No. 15266-08.
United States Tax Court
T.C. Memo 2011-198; 2011 Tax Ct. Memo LEXIS 196; 102 T.C.M. (CCH) 173;
August 15, 2011, Filed
Decision will be entered under Rule 155.
Maria Elleen Sherrer, Pro se.
Karen J. Lapekas, for respondent.
CARLUZZO, Special Trial Judge.
CARLUZZO
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: In a notice of deficiency dated March 19, 2008, respondent determined deficiencies and penalties with respect to petitioner's Federal income taxes as follows:
Penalty
Year
Deficiency
2Cases cited15 opinions
- 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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Brett John Ball v. CommissionerUnited States Tax Court · 2020
- Henson v. Comm'rUnited States Tax Court · 2014
- Jana Renea Henson v. CommissionerUnited States Tax Court · 2014
- Jana Renea Henson v. CommissionerUnited States Tax Court · 2014