Legal Opinion
Cor v. Comm'r
United States Tax Court
Decided October 22, 2013No. Docket No. 10202-12Unpublished
1Opinion of the Court
WILLIAM L. COR AND JANA K. COR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cor v. Comm'r
Docket No. 10202-12
United States Tax Court
T.C. Memo 2013-240; 2013 Tax Ct. Memo LEXIS 241; 106 T.C.M. (CCH) 454;
October 22, 2013, Filed
Decision will be entered under Rule 155.
William L. Cor, Pro se.
Jana K. Cor, Pro se.
Steven I. Josephy, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a $13,282 deficiency in petitioners' Federal income tax for 2010 and a $2,656.40 section 6662(a) penalty. After concessions, the issues for decision…
2Cases cited11 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
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