Legal Opinion

Steven R. Matzkin & Sarah Schroeder v. Commissioner

United States Tax Court

Decided August 5, 2020No. 27344-16Unpublished

1Opinion of the Court

T.C. Memo. 2020-117

UNITED STATES TAX COURT STEVEN R. MATZKIN AND SARAH SCHROEDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27344-16. Filed August 5, 2020. David D. Aughtry and Kristen S. Lowther, for petitioners. Christopher D. Bradley, John W. Sheffield III, Rubinder K. Bal, and John T. Arthur, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: For petitioners’ 2012 tax year the Internal Revenue Ser- vice (IRS or respondent) determined a deficiency arising from the alleged under- reporting of gain from the sale of an interest in a limited…

2Cases cited12 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. Friedman v. Virginia Metal Products Corp.Supreme Court of Florida · 1952
  3. Jenkins v. Eckerd Corp.District Court of Appeal of Florida · 2005
  4. Cann v. CannDistrict Court of Appeal of Florida · 1976
  5. JM Montgomery Roofing Co., Inc. v. Fred Howland, Inc.Supreme Court of Florida · 1957

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