Legal Opinion
Marion J. Wells v. Commissioner
United States Tax Court
Decided January 31, 2018No. 13889-14Unpublished
1Opinion of the Court
T.C. Memo. 2018-11
UNITED STATES TAX COURT MARION J. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13889-14. Filed January 31, 2018. Steven R. Anderson, Briana J. Fehringer, and Brian F. Huebsch, for petitioner. Miles B. Fuller, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: By notice of deficiency issued pursuant to section 6212(a),1 respondent determined deficiencies in petitioner’s Federal income tax of $66,178 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986 as amended, and all Rule…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Vanicek v. CommissionerUnited States Tax Court · 1985
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