Legal Opinion
Sunil S. Patel & Laurie McAnally Patel v. Commissioner
United States Tax Court
Decided September 22, 2020No. 24344-17, 11352-18, 25268-18Unpublished
1Opinion of the Court
T.C. Memo. 2020-133
UNITED STATES TAX COURT SUNIL S. PATEL AND LAURIE MCANALLY PATEL, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 24344-17, 11352-18, Filed September 22, 2020. 25268-18. David D. Aughtry and Patrick J. McCann, Jr., for petitioners. Sebastian Voth, Sheri S. Wilder, Emerald G. Smith, and Kevin R. Oveisi, for respondent. 1 Cases of the following petitioners are consolidated herewith: Sunil S. Patel and Laurie M. McAnally-Patel, docket No. 11352-18; and Sunil S. Patel and Laurie M. McAnally-Patel, docket No. 25268-18. -2- [*2] MEMORANDUM OPINION…
2Cases cited5 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Roth v. C.I.R.Court of Appeals for the Tenth Circuit · 2019