Legal Opinion
Bogue v. Comm'r
United States Tax Court
Decided June 14, 2007No. 24754-05Unpublished
1Opinion of the Court
STEVEN S. AND LISA J. BOGUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bogue v. Comm'r
No. 24754-05
United States Tax Court
T.C. Memo 2007-150; 2007 Tax Ct. Memo LEXIS 155; 93 T.C.M. (CCH) 1351;
June 14, 2007, Filed
Steven S. and Lisa J. Bogue, pro se.
Blaine Holiday, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 3,442 deficiency in petitioners' Federal income tax for 2003. After concessions, 1 we are asked to decide two issues. First, we are asked to decide whether petitioner Steven S. Bogue (Mr.…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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