Legal Opinion
Powers v. Comm'r
United States Tax Court
Decided May 29, 2013No. Docket No. 12634-10UnpublishedCited by 2 opinions
1Opinion of the Court
ALAN J. POWERS AND SUSAN E. POWERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powers v. Comm'r
Docket No. 12634-10
United States Tax Court
T.C. Memo 2013-134; 2013 Tax Ct. Memo LEXIS 135; 105 T.C.M. (CCH) 1798;
May 29, 2013, Filed
Decision will be entered for respondent.
Alan J. Powers, Pro se.
Susan E. Powers, Pro se.
Heather K. McCluskey for respondent.
LARO, Judge.
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: The instant petition involving petitioners' 2004, 2005, and 2006 Federal income tax returns seeks redetermination of respondent's determinations of deficiencies and…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
24 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Esgar Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 2014
- Ivison v. Internal Revenue Service, United States of AmericaUnited States Bankruptcy Court, S.D. Texas · 2020