Legal Opinion
H. Garrett Frey & Mary K. Frey v. Commissioner
United States Tax Court
Decided June 3, 2019No. 12125-16Unpublished
1Opinion of the Court
T.C. Memo. 2019-62
UNITED STATES TAX COURT H. GARRETT FREY AND MARY K. FREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12125-16. Filed June 3, 2019. H. Garrett Frey and Mary K. Frey, pro sese. Richard J. Hassebrock, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies of $44,485 and $46,808 and penalties of $8,897 and $9,361.60 under section 6662(a) with respect to petitioners’ Federal income tax for 2012 and 2013, respectively. Respondent also determined a $4,680.80 addition to tax under section 6651(a)(1) for…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Lucas v. EarlSupreme Court of the United States · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
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