Legal Opinion
Charles P. Littlejohn & Maxine M. Littlejohn v. Commissioner
United States Tax Court
Decided April 9, 2020No. 8457-16UnpublishedCited by 2 opinions
1Opinion of the Court
T.C. Memo. 2020-42
UNITED STATES TAX COURT CHARLES P. LITTLEJOHN AND MAXINE M. LITTLEJOHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8457-16. Filed April 9, 2020. John D. Faucher, for petitioners. Kris H. An, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: By notice of deficiency, respondent determined deficiencies in petitioners’ Federal income tax and section 6662(a) accuracy- related penalties as follows:1 1 All section references are to the Internal Revenue Code (Code) in effect at (continued...) -2- [*2] Penalty Year Deficiency sec.…
2Cases cited42 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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3Cited by2 opinions
- Charles P. Littlejohn & Maxine M. Littlejohn v. CommissionerUnited States Tax Court · 2020
- Michael C. Giambrone v. CommissionerUnited States Tax Court · 2020