Legal Opinion
Hudson v. Comm'r
United States Tax Court
Decided November 8, 2017No. Docket No. 28265-14UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT HUDSON AND ELEANOR M. HUDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hudson v. Comm'r
Docket No. 28265-14.
United States Tax Court
T.C. Memo 2017-221; 2017 Tax Ct. Memo LEXIS 221;
November 8, 2017, Filed
Decision will be entered under Rule 155.
Eric W. Johnson, for petitioners.
Christina L. Cook, for respondent.
PUGH, Judge.
PUGH
MEMORANDUM FINDINGS OF FACT AND OPINION
PUGH, Judge: In a notice of deficiency dated October 1, 2014, respondent determined the following deficiencies and penalties:1
Penalty
Year
Deficiency
sec. 6662(a)
2011
$42,557
$8,511
2012
10,657
2,131
Respondent concedes…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Simpson v. CommissionerUnited States Tax Court · 1975
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Alternative Health Care Advocates v. CommissionerUnited States Tax Court · 2018