Legal Opinion
Eckersley v. Comm'r
United States Tax Court
Decided September 18, 2007No. 16753-05Unpublished
1Opinion of the Court
NORMAN C. AND ROSEMARY J. ECKERSLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eckersley v. Comm'r
No. 16753-05
United States Tax Court
T.C. Memo 2007-282; 2007 Tax Ct. Memo LEXIS 285; 94 T.C.M. (CCH) 303;
September 18, 2007, Filed
Arthur V. Pearson, for petitioners.
John W. Strate, for respondent.
Laro, David
DAVID LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to redetermine respondent's determination of a $ 153,978 deficiency in petitioners' 1999 Federal income tax. We decide whether the proceeds that petitioners received for settlement of…
2Cases cited5 opinions
- Nahey v. CommissionerUnited States Tax Court · 1998
- Brian L. Nahey and Carol J. Nahey v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- Pacific Transport Co. v. CommissionerUnited States Tax Court · 1970
- Pacific Transport Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1973
- Steel v. CommissionerCourt of Appeals for the Ninth Circuit · 2003