Legal Opinion
Richmond v. Comm'r
United States Tax Court
Decided September 14, 2009No. 27937-07Unpublished
R determined a deficiency in Ps' 2005 Federal income tax. Held: Ps are liable for the deficiency as determined by R.
1Opinion of the Court
PEGGY L. AND BRADY N. RICHMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Richmond v. Comm'r
No. 27937-07
United States Tax Court
T.C. Memo 2009-207; 2009 Tax Ct. Memo LEXIS 208; 98 T.C.M. (CCH) 57933;
September 14, 2009, Filed
R determined a deficiency in Ps' 2005 Federal income tax.
Held: Ps are liable for the deficiency as determined by R.
Peggy L. and Brady N. Richmond, Pro sese.
Joseph T. Ferrick, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: Petitioners are husband and wife. Respondent determined that petitioners…
2Cases cited5 opinions
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Demirjian v. CommissionerUnited States Tax Court · 1970
- William D. & Joyce M. Reimels v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
- Reimels v. Comm'rUnited States Tax Court · 2004
- Atkin v. Comm'rUnited States Tax Court · 2008