Legal Opinion
Magloire K. Ayissi-Etoh & Katrina D. Sharpe v. Commissioner
United States Tax Court
Decided July 9, 2018No. 31090-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-107
UNITED STATES TAX COURT MAGLOIRE K. AYISSI-ETOH AND KATRINA D. SHARPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 31090-15. Filed July 9, 2018. Magloire K. Ayissi-Etoh and Katrina D. Sharpe, pro sese. Rachel L. Rollins and Jeffrey E. Gold, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ 2012 and 2013 taxable years, the Internal Revenue Service (IRS or respondent) determined the following defi- ciencies and accuracy-related penalties: -2- [*2] Penalty Year Deficiency sec. 6662(a) 2012 $25,083…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Dreicer v. CommissionerUnited States Tax Court · 1982
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