Rand v. Comm'r
United States Tax Court
Ps filed a joint income tax return for 2008 improperly claiming three refundable credits: an earned income credit, an additional child tax credit, and a recovery rebate credit.
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Ps filed a joint income tax return for 2008 improperly claiming three refundable credits: an earned income credit, an additional child tax credit, and a recovery rebate credit. As a result, they claimed a tax refund of $7,327. The parties agree that the correct tax liability was $144. The parties also agree that an accuracy-related penalty applies, but they dispute how the penalty should be calculated, specifically what should be used as the amount shown as the tax on the return. This number affects the amount of the underpayment that serves as the base upon which an accuracy-related penalty…
1Opinion of the Court
YITZCHOK D. RAND AND SHULAMIS KLUGMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rand v. Comm'r
Docket No. 2633-11.
United States Tax Court
141 T.C. 376; 2013 U.S. Tax Ct. LEXIS 32; 141 T.C. No. 12;
November 18, 2013, Filed
Decision will be entered under Rule 155.
Ps filed a joint income tax return for 2008 improperly claiming three refundable credits: an earned income credit, an additional child tax credit, and a recovery rebate credit. As a result, they claimed a tax refund of $7,327. The parties agree that the correct tax liability was $144. The parties also agree that an…
Also in this document: Dissent · Gustafson; Dissent · Morrison.
2Cases cited36 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Leatherman v. Tarrant County Narcotics Intelligence and Coordination UnitSupreme Court of the United States · 1993
- Auer v. RobbinsSupreme Court of the United States · 1997
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- Whitman v. American Trucking Assns., Inc.Supreme Court of the United States · 2001
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