Legal Opinion
William G. Pederson and Jamie K. Pederson v. Commissioner
United States Tax Court
Decided February 20, 2013No. 10896-09Unpublished
1Opinion of the Court
T.C. Memo. 2013-54
UNITED STATES TAX COURT WILLIAM G. PEDERSON AND JAMIE K. PEDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10896-09. Filed February 20, 2013. Emily J. Kingston and Steven M. Katz, for petitioners. Matthew A. Williams, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined deficiencies in petitioners’ Federal income tax of $329,001,1 $212,430, $328,240, $26,507, $661,772, $597,141, and $257,507 for tax years 1997, 1998, 1999, 2000, 2002, 2003, and 2004, 1 All dollar amounts are rounded to the nearest dollar.…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
12 more not listed; retrieve them via the Exa API.