Legal Opinion
Linde v. Comm'r
United States Tax Court
Decided September 18, 2017No. Docket No. 1532-15Unpublished
1Opinion of the Court
JESSE A. LINDE AND DAWN LINDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Linde v. Comm'r
Docket No. 1532-15
United States Tax Court
2017 Tax Ct. Memo LEXIS 183; 114 T.C.M. (CCH) 314;
September 18, 2017, Filed
Decision will be entered under Rule 155.
George David Johnston and Paul F. Turner, Jr., for petitioners.
Edwin B. Cleverdon and Horace Crump, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies and section 6662(a)1 accuracy-related penalties against petitioners in the following amounts:
Penalty
Year
Deficien…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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