Legal Opinion
Bigler v. Comm'r
United States Tax Court
Decided May 19, 2008No. Nos. 9541-06, 9542-06, 9543-06Unpublished
1Opinion of the Court
JEFFREY M. BIGLER AND CASSANDRA M. BIGLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bigler v. Comm'r
Nos. 9541-06, 9542-06, 9543-06.
United States Tax Court
T.C. Memo 2008-133; 2008 Tax Ct. Memo LEXIS 135; 95 T.C.M. (CCH) 1525;
May 19, 2008, Filed
Robert M. Galloway, for petitioners.
William F. Barry IV and Benjamin De Luna, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies in petitioners' income tax for 2002 and penalties thereon as follows:
Penalty
Petitioners
Deficiency
Penalty Sec.…
2Cases cited11 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Schulde v. CommissionerSupreme Court of the United States · 1963
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
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