Legal Opinion
Okorogu v. Comm'r
United States Tax Court
Decided March 30, 2017No. Docket No. 18025-14UnpublishedCited by 1 opinion
1Opinion of the Court
ALBERT OKOROGU AND RITA OKOROGU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Okorogu v. Comm'r
Docket No. 18025-14.
United States Tax Court
T.C. Memo 2017-53; 2017 Tax Ct. Memo LEXIS 53;
March 30, 2017, Filed
Decision will be entered under Rule 155.
Akintunde Samuel Akintimoye, for petitioner Albert Okorogu.
Renato L. Izquieta, for petitioner Rita Okorogu.
Cassidy B. Collins and Christine A. Fukushima, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies of $14,826 and $28,506 in petitioners' Federal income tax for…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Hradesky v. CommissionerUnited States Tax Court · 1975
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lindsey Jones v. CommissionerUnited States Tax Court · 2019