Legal Opinion
Louis S. Shuman & Sandra Shuman v. Commissioner
United States Tax Court
Decided August 23, 2018No. 27857-13, 15847-14LUnpublished
1Opinion of the Court
T.C. Memo. 2018-135
UNITED STATES TAX COURT LOUIS S. SHUMAN AND SANDRA SHUMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 27857-13, 15847-14L. Filed August 23, 2018. Louis S. Shuman, pro se. Alex Shlivko, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: This proceeding involves two cases that have been consolidated for trial, briefing, and opinion. In the first, at docket No. 27857-13, -2- [*2] petitioners1 seek redetermination of respondent’s determination of a deficiency of $88,613 and a section 6662(a) accuracy-related penalty of $17,723 with…
2Cases cited52 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
47 more not listed; retrieve them via the Exa API.