Legal Opinion
Smiling v. Comm'r
United States Tax Court
Decided October 3, 2017No. Docket No. 18487-14UnpublishedCited by 2 opinions
1Opinion of the Court
BRENDA K. SMILING AND A. MARK SMILING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smiling v. Comm'r
Docket No. 18487-14
United States Tax Court
T.C. Memo 2017-196; 2017 Tax Ct. Memo LEXIS 196;
October 3, 2017, Filed
Decision will be entered under Rule 155.
Edith Faye Moates, for petitioners.
G. Chad Barton, for respondent.
PARIS, Judge.
PARIS
MEMORANDUM FINDINGS OF FACT AND OPINION
PARIS, Judge: With respect to petitioners' Federal income tax for 2009, the Internal Revenue Service (IRS or respondent) determined a deficiency of $24,251 and an accuracy-related penalty under section 6662(a)…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019