Legal Opinion
Duane Lee Chapman and Alice E. Smith v. Commissioner
United States Tax Court
Decided August 29, 2019No. 9242-14Unpublished
1Opinion of the Court
T.C. Memo. 2019-110
UNITED STATES TAX COURT DUANE LEE CHAPMAN AND ALICE E. SMITH, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9242-14. Filed August 29, 2019. Steven Ray Mather and Lydia B. Turanchik, for petitioners. S. Penina Shadrooz and Catherine G. Chang, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: By statutory notice of deficiency dated November 29, 2012, the Internal Revenue Service (IRS or respondent) determined deficiencies in petitioners’ Federal income tax, accuracy-related penalties pursuant to section 6662(a), and…
2Cases cited17 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Monge v. CommissionerUnited States Tax Court · 1989
12 more not listed; retrieve them via the Exa API.