Legal Opinion
Edward Anthony Purvis & Maureen Helena Purvis v. Commissioner
United States Tax Court
Decided January 15, 2020No. 18817-12UnpublishedCited by 2 opinions
1Opinion of the Court
T.C. Memo. 2020-13
UNITED STATES TAX COURT EDWARD ANTHONY PURVIS AND MAUREEN HELENA PURVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18817-12. Filed January 15, 2020. Derek W. Kaczmarek, for Edward Anthony Purvis. Derek W. Kaczmarek and David R. Jojola, for Maureen Helena Purvis. Alicia E. Elliott and Derek S. Pratt, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: By statutory notice of deficiency dated April 27, 2012, respondent determined deficiencies in petitioners’ Federal income tax and -2- [*2] civil fraud penalties pursuant to section…
2Cases cited32 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- Pinter v. DahlSupreme Court of the United States · 1988
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3Cited by2 opinions
- Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. CommissionerUnited States Tax Court · 2020
- Daniel E. Larkin & Christine L. Larkin v. CommissionerUnited States Tax Court · 2020