Legal Opinion
Gutierrez v. Comm'r
United States Tax Court
Decided November 7, 2011No. Docket No. 21671-08Unpublished
1Opinion of the Court
MIGUEL A. AND ANTONIA GUTIERREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gutierrez v. Comm'r
Docket No. 21671-08.
United States Tax Court
T.C. Memo 2011-263; 2011 Tax Ct. Memo LEXIS 254; 102 T.C.M. (CCH) 480;
November 7, 2011, Filed
Decision will be entered for respondent.
Miguel A. and Antonia Gutierrez, Pro se.
John Chinnapongse and Matthew D. Carlson, for respondent.
GALE, Judge.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency in petitioners' 2005 Federal income tax of $3,249 and an addition to tax under section 6651(a)(1)1 of $53.
After…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
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