Legal Opinion
Oatman v. Comm'r
United States Tax Court
Decided October 14, 2004No. 5378-03Unpublished
1Opinion of the Court
STEWART AND SHIRLEY OATMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Oatman v. Comm'r
No. 5378-03
United States Tax Court
T.C. Memo 2004-236; 2004 Tax Ct. Memo LEXIS 246; 88 T.C.M. (CCH) 364;
October 14, 2004, Filed
Decision was entered for respondent.
Stewart and Shirley Oatman, pro se.
Elaine T. Fuller, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in petitioners' Federal income tax of $ 1,285 for 1999 and an accuracy- related penalty of $ 257.
After concessions, 1 the issues for decision, all relating…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Crane v. CommissionerSupreme Court of the United States · 1947
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Swain v. Comm'rUnited States Tax Court · 2002
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