Legal Opinion
Andrew Rush Wentworth v. Commissioner
United States Tax Court
Decided November 20, 2018No. 1133-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-194
UNITED STATES TAX COURT ANDREW RUSH WENTWORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1133-15. Filed November 20, 2018. David F. Grams and Ryan P. Van De Hey, for petitioner. George W. Bezold and Mark J. Miller, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Respondent determined deficiencies of $19,336 and $3,854 and section 6662(a) accuracy-related penalties of $3,867.20 and $770.80 in relation to petitioner’s Federal income tax for 2010 and 2011, respectively.1 The 1 Unless otherwise indicated, all section references…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
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