Legal Opinion
O'Neal v. Comm'r
United States Tax Court
Decided March 14, 2016No. Docket No. 3648-10UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES T. O'NEAL, JR., AND SALLY L. O'NEAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Neal v. Comm'r
Docket No. 3648-10.
United States Tax Court
T.C. Memo 2016-49; 2016 Tax Ct. Memo LEXIS 48; 111 T.C.M. (CCH) 1218;
March 14, 2016, Filed
Decision will be entered for respondent.
James T. O'Neal, Jr., and Sally L. O'Neal, Pro sese.
Laura A. Price, Mark J. Tober, and Lauren B. Epstein, for respondent.
NEGA, Judge.
NEGA
MEMORANDUM FINDINGS OF FACT AND OPINION
NEGA, Judge: By notice of deficiency dated November 6, 2009, respondent determined deficiencies and penalties with respect to…
2Cases cited55 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. TowerSupreme Court of the United States · 1946
50 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019
- Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019