Gebman v. Comm'r
United States Tax Court
Ps made joint returns of income for the four years in issue. R determined deficiencies in tax and penalties for all years. Ps assigned error. In the morning of the day on which this case was called for trial, Ps met with volunteer counsel.
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Ps made joint returns of income for the four years in issue. R determined deficiencies in tax and penalties for all years. Ps assigned error. In the morning of the day on which this case was called for trial, Ps met with volunteer counsel. At the recall of the case for trial that afternoon, P-H conceded all adjustments and penalties and P-W, represented at trial by volunteer counsel, moved to continue the case to give P-W time to file a motion for leave to amend petition to raise an innocent spouse defense. We granted the motion to continue. Subsequently, P-H moved to withdraw his concession,…
1Opinion of the Court
CLARK J. GEBMAN AND REBECCA GEBMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gebman v. Comm'r
Docket No. 15941-12.
United States Tax Court
2017 Tax Ct. Memo LEXIS 180; 114 T.C.M. (CCH) 346;
September 18, 2017, Filed
An appropriate order will be issued.
Ps made joint returns of income for the four years in issue. R determined deficiencies in tax and penalties for all years. Ps assigned error. In the morning of the day on which this case was called for trial, Ps met with volunteer counsel. At the recall of the case for trial that afternoon, P-H conceded all adjustments and penalties…
2Cases cited4 opinions
- Dorchester Indus. v. Comm'rUnited States Tax Court · 1997
- Goff v. CommissionerUnited States Tax Court · 2010
- Roberts v. CommissionerUnited States Tax Court · 2013
- Harbin v. Comm'rUnited States Tax Court · 2011