Legal Opinion

David Williams v. Commissioner

United States Tax Court

Decided April 9, 2018No. 21637-15, 24256-15Unpublished

1Opinion of the Court

T.C. Memo. 2018-48

UNITED STATES TAX COURT DAVID WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent NUTRATECH, LTD, GLOBALTREX, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 21637-15, 24256-15. Filed April 9, 2018. William R. Leighton, for petitioners. Sheila R. Pattison and Roberta L. Shumway, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: By a notice of deficiency (notice) dated May 22, 2015, respondent determined deficiencies in the Federal income tax of petitioner David -2- [*2] Williams for tax years…

2Cases cited21 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Golanty v. CommissionerUnited States Tax Court · 1979
  3. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  4. Engdahl v. CommissionerUnited States Tax Court · 1979
  5. Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967

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