Legal Opinion

Farner v. Comm'r

United States Tax Court

Decided April 18, 2012No. Docket No. 11313-08Unpublished

1Opinion of the Court

MATTHEW A. FARNER AND MARY B. FARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Farner v. Comm'r

Docket No. 11313-08

United States Tax Court

T.C. Memo 2012-111; 2012 Tax Ct. Memo LEXIS 111; 103 T.C.M. (CCH) 1616;

April 18, 2012, Filed

An appropriate order will be issued denying petitioners' motion.

John E. Rogers, for petitioners.

George W. Bezold and Mark J. Miller, for respondent.

CARLUZZO, Special Trial Judge.

CARLUZZO

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge: This case for the redetermination of a deficiency, commenced in response to a notice of deficiency dated February 1,…

2Cases cited10 opinions

  1. Frank Olle, Jr. Automatic Press Corporation and James W. Cato v. The Henry & Wright CorporationCourt of Appeals for the Sixth Circuit · 1990
  2. Mary Hopper v. Euclid Manor Nursing Home, Inc.Court of Appeals for the Sixth Circuit · 1989
  3. Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
  4. Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
  5. Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989

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