Legal Opinion
Evans v. Comm'r
United States Tax Court
Decided November 20, 2014No. Docket No. 28012-11Unpublished
1Opinion of the Court
WILLIAM D. EVANS AND CAROLINE F. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Comm'r
Docket No. 28012-11
United States Tax Court
T.C. Memo 2014-237; 2014 Tax Ct. Memo LEXIS 235;
November 20, 2014, Filed
Decision will be entered under Rule 155.
Tim Alan Tarter, for petitioners.
Kimberly Clark, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies of $55,326 and $42,243 and section 6662(a) accuracy-related penalties of $11,065 and $8,449 in petitioners' Federal income tax for 2006 and 2007,…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
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