Legal Opinion
Laurel Alterman & William A. Gibson v. Commissioner
United States Tax Court
Decided June 13, 2018No. 13666-14Unpublished
1Opinion of the Court
T.C. Memo. 2018-83
UNITED STATES TAX COURT LAUREL ALTERMAN AND WILLIAM A. GIBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13666-14. Filed June 13, 2018. Henry G. Wykowski and Matthew A. Williams, for petitioners. Cameron W. Carr, Kaelyn J. Romey, and Luke D. Ortner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON, Judge: The petitioners, Laurel Alterman and William A. Gibson, filed joint income-tax returns for 2010 and 2011. On March 13, 2014, the respondent (hereinafter, the “IRS”) issued a notice of deficiency to Alterman and Gibson. The notice…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
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