Legal Opinion
Demetree v. Comm'r
United States Tax Court
Decided November 24, 2003No. 20833-96; No. 20834-96UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID A. DEMETREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID A. DEMETREE AND DEBORAH DEMETREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Demetree v. Comm'r
No. 20833-96; No. 20834-96
United States Tax Court
T.C. Memo 2003-323; 2003 Tax Ct. Memo LEXIS 324; 86 T.C.M. (CCH) 618;
November 24, 2003, Decided
Respondent's determinations sustained. Petitioners held liable for additions to tax and accuracy-related penalties.
Foley, Maurice B.
FOLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are: (1) Whether David A. Demetree (David)…
2Cases cited12 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Lucas v. EarlSupreme Court of the United States · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- James v. United StatesSupreme Court of the United States · 1961
- Bogardus v. CommissionerSupreme Court of the United States · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Abarca v. Comm'rUnited States Tax Court · 2012