Legal Opinion
Michael A. Giunta & Julia A. Giunta v. Commissioner
United States Tax Court
Decided October 29, 2018No. 9249-17Unpublished
1Opinion of the Court
T.C. Memo. 2018-180
UNITED STATES TAX COURT MICHAEL A. GIUNTA AND JULIA A. GIUNTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9249-17. Filed October 29, 2018. Richard Stephen Kestenbaum and Scott L. Kestenbaum, for petitioners. Marc L. Caine and Peggy Gartenbaum, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2013, the Internal Revenue Service (IRS or respondent) determined a deficiency of $604,267 and an accuracy-related penalty of $120,854. The issues for decision are whether respondent…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
- Monteleone v. CommissionerUnited States Tax Court · 1960
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