Legal Opinion
Powell v. Comm'r
United States Tax Court
Decided November 17, 2014No. Docket No. 8349-13UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES CLEMENT POWELL AND LUCY HAMRICK POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powell v. Comm'r
Docket No. 8349-13.
United States Tax Court
T.C. Memo 2014-235; 2014 Tax Ct. Memo LEXIS 233; 108 T.C.M. (CCH) 543;
November 17, 2014, Filed
Decision will be entered under Rule 155.
James Clement Powell and Lucy Hamrick Powell, Pro sese.
Matthew S. Reddington, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM FINDINGS OF FACT AND OPINION
KERRIGAN, Judge: Respondent determined deficiencies and penalties with respect to petitioners' Federal income tax as follows:
Penalty
Year
Deficiency
s…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- McMillan v. Comm'rUnited States Tax Court · 2015
- Powell v. Comm'rUnited States Tax Court · 2016