Legal Opinion
Farran v. Comm'r
United States Tax Court
Decided June 14, 2007No. 20434-05Unpublished
1Opinion of the Court
CHRISTOPHER D. AND KRISTIE M. FARRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Farran v. Comm'r
No. 20434-05
United States Tax Court
T.C. Memo 2007-151; 2007 Tax Ct. Memo LEXIS 153; 93 T.C.M. (CCH) 1356;
June 14, 2007, Filed
Christopher D. and Kristie M. Farran, pro sese.
Melissa J. Hedtke, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 2,206 deficiency in petitioners' Federal income tax for 2003. After concessions, 1 we are asked to decide two issues. First, we are asked to decide whether petitioner…
2Cases cited29 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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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