Legal Opinion
Lopez v. Comm'r
United States Tax Court
Decided August 30, 2017No. Docket Nos. 21842-15, 6794-16UnpublishedCited by 1 opinion
1Opinion of the Court
TONY PEDREGON LOPEZ AND ANDREA R. LOPEZ PEDREGON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lopez v. Comm'r
Docket Nos. 21842-15, 6794-16.
United States Tax Court
T.C. Memo 2017-171; 2017 Tax Ct. Memo LEXIS 170; 114 T.C.M. (CCH) 270;
August 30, 2017, Filed
Decisions will be entered for respondent as to the deficiencies and for petitioners as to the accuracy-related penalties under section 6662(a).
Tony Pedregon Lopez and Andrea R. Lopez Pedregon, Pro sese.
Nathan M. Swingley and Samuel A. Naylor, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ,…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wilfredo E. Rivera & Maria T. Rivera v. CommissionerUnited States Tax Court · 2020