Legal Opinion
Ritchie N. Stevens & Julie A. Keen Stevens v. Commissioner
United States Tax Court
Decided August 6, 2020No. 29815-13, 9539-15Unpublished
1Opinion of the Court
T.C. Memo. 2020-118
UNITED STATES TAX COURT RITCHIE N. STEVENS AND JULIE A. KEEN STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RITCHIE N. STEVENS AND JULIE KEEN-STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 29815-13, 9539-15.1 Filed August 6, 2020. R issued notices of deficiency to Ps for 2006, 2008, 2009, and 2010. He also issued separate notices of deficiency to P-H and P-W for 2007, 2011, and 2012 because Ps had not filed a joint return for any of those years before R issued the notices of deficiency. Ps filed a 2011 return only…
2Cases cited14 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Burnet v. HoustonSupreme Court of the United States · 1931
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Scar v. CommissionerUnited States Tax Court · 1983
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