Legal Opinion

Cvancara v. Comm'r

United States Tax Court

Decided January 17, 2013No. Docket No. 24377-09Unpublished

1Opinion of the Court

AIMEE A. CVANCARA AND RYAN A. CVANCARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cvancara v. Comm'r

Docket No. 24377-09

United States Tax Court

T.C. Memo 2013-20; 2013 Tax Ct. Memo LEXIS 24; 105 T.C.M. (CCH) 1127;

January 17, 2013, Filed

An appropriate order will be issued, and decision will be entered under Rule 155.

Aimee A. Cvancara, Pro se.

Ryan A. Cvancara, Pro se.

Alicia E. Elliott and Jan Robert Cuatto, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $6,791 and…

2Cases cited40 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. Neely v. CommissionerUnited States Tax Court · 1985

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