Legal Opinion
DeVries v. Comm'r
United States Tax Court
Decided August 4, 2011No. Docket Nos. 16178-06, 16201-06UnpublishedCited by 7 opinions
1Opinion of the Court
MARK DEVRIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
CAROLEEN DEVRIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DeVries v. Comm'r
Docket Nos. 16178-06, 16201-06.
United States Tax Court
T.C. Memo 2011-185; 2011 Tax Ct. Memo LEXIS 184; 102 T.C.M. (CCH) 125;
August 4, 2011, Filed
Decisions will be entered under Rule 155.
Mark DeVries and Caroleen DeVries, Pro se.
Donna F. Herbert, for respondent.
KROUPA, Judge.
KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in and additions to tax in petitioners' Federal income taxes…
2Cases cited39 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Rowlee v. CommissionerUnited States Tax Court · 1983
34 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Caton v. Comm'rUnited States Tax Court · 2012
- Minchem Int'l v. Comm'rUnited States Tax Court · 2015
- O'Neal v. Comm'rUnited States Tax Court · 2016
- Good v. Comm'rUnited States Tax Court · 2012
- Kernan v. Comm'rUnited States Tax Court · 2014
2 more not listed; retrieve them via the Exa API.