Legal Opinion
Vlock v. Comm'r
United States Tax Court
Decided January 5, 2010No. 13443-07UnpublishedCited by 4 opinions
1Opinion of the Court
FRANCIS J. AND JEANNE M. VLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vlock v. Comm'r
No. 13443-07
United States Tax Court
T.C. Memo 2010-3; 2010 Tax Ct. Memo LEXIS 6; 99 T.C.M. (CCH) 1010;
January 5, 2010, Filed
Frank W. Pechacek, Jr., and Jamie L. Cox, for petitioners.
James A. Kutten and Stephen A. Haller, for respondent.
Chiechi, Carolyn P.
CAROLYN P. CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax (tax):
Accuracy-Related
Ye…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Antonides v. CommissionerUnited States Tax Court · 1988
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gould v. Comm'rUnited States Tax Court · 2012
- Garavaglia v. Comm'rUnited States Tax Court · 2017
- Gould v. Comm'rUnited States Tax Court · 2012
- Theodore B. Gould and Estate of Helen C. Gould, Theodore B. Gould v. CommissionerUnited States Tax Court · 2012