Legal Opinion
Schuller v. Comm'r
United States Tax Court
Decided December 18, 2012No. Docket Nos. 7577-11, 12954-11Unpublished
1Opinion of the Court
JOHN CRAIG SCHULLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schuller v. Comm'r
Docket Nos. 7577-11, 12954-11
United States Tax Court
T.C. Memo 2012-347; 2012 Tax Ct. Memo LEXIS 350; 104 T.C.M. (CCH) 781;
December 18, 2012, Filed
Decisions will be entered for respondent.
John Craig Schuller, Pro se.
Blaine Charles Holiday, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM FINDINGS OF FACT AND OPINION
KERRIGAN, Judge: In these consolidated cases respondent determined deficiencies and penalties with respect to petitioner's Federal income tax as follows:
Year
Deficiency
Penalty Sec.…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- McCarty v. McCartySupreme Court of the United States · 1981
- Gay M. Pfister v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2004
- Brown v. CommissionerCourt of Appeals for the Seventh Circuit · 2012
2 more not listed; retrieve them via the Exa API.