Legal Opinion
Simonelli v. Comm'r
United States Tax Court
Decided September 26, 2017No. Docket No. 17301-14Unpublished
1Opinion of the Court
PATRICK JOSEPH SIMONELLI AND JACQUELINE CARLIN SIMONELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Simonelli v. Comm'r
Docket No. 17301-14
United States Tax Court
T.C. Memo 2017-188; 2017 Tax Ct. Memo LEXIS 190;
September 26, 2017, Filed
Decision will be entered under Rule 155.
Patrick Joseph Simonelli and Jacqueline Carlin Simonelli, Pro se.
Daniel J. Bryant, Thomas R. Mackinson, and Michael Skeen, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM FINDINGS OF FACT AND OPINION
LAUBER, Judge: With respect to petitioners' Federal income tax for 2011 and 2012, the Internal Revenue Service…
2Cases cited13 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. GroetzingerSupreme Court of the United States · 1987
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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