Legal Opinion
David A. Novoselsky & Charmain J. Novoselsky v. Commissioner
United States Tax Court
Decided May 28, 2020No. 22400-13Unpublished
1Opinion of the Court
T.C. Memo. 2020-68
UNITED STATES TAX COURT DAVID A. NOVOSELSKY AND CHARMAIN J. NOVOSELSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22400-13. Filed May 28, 2020. David A. Novoselsky and Charmain J. Novoselsky, pro sese. Alexander R. Roche, Mayer Y. Silber, and Jay D. Adams, for respondent. MEMORANDUM OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2009 and 2011, the Internal Revenue Service (IRS or respondent) determined deficien- cies of $276,398 and $263,049, respectively, and accuracy-related penalties under -2- [*2] section 6662(a) of…
2Cases cited45 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Helvering v. TaylorSupreme Court of the United States · 1935
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