Legal Opinion
Rogers v. Comm'r
United States Tax Court
Decided March 13, 2013No. Docket No. 13261-11UnpublishedCited by 2 opinions
1Opinion of the Court
WILLIAM D. ROGERS AND YEN-LING K. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rogers v. Comm'r
Docket No. 13261-11
United States Tax Court
T.C. Memo 2013-77; 2013 Tax Ct. Memo LEXIS 75; 105 T.C.M. (CCH) 1478;
March 13, 2013, Filed
Rogers v. Comm'r, T.C. Memo 2009-111, 2009 Tax Ct. Memo LEXIS 108 (T.C., 2009)
Decision will be entered under Rule 155.
William D. Rogers, Pro se.
Yen-Ling K. Rogers, Pro se.
Sarah E. Sexton, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a $3,428.30 deficiency and a $685.66 section 6662(a)…
2Cases cited10 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. James Cabaccang, United States of America v. Richard T. Cabaccang, United States of America v. Roy Toves CabaccangCourt of Appeals for the Ninth Circuit · 2003
- Specking v. Comm'rUnited States Tax Court · 2001
- Haessly v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
- Eric N. Umbach v. Commissioner of Internal Revenue, Joseph D. Specking v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 2004
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- William Rogers v. Commissioner, IRSCourt of Appeals for the D.C. Circuit · 2015
- Evans v. Comm'rUnited States Tax Court · 2015