Legal Opinion
Ram Ratan Sharma & Shakuntala Sharma v. Commissioner
United States Tax Court
Decided October 29, 2020No. 19466-17Unpublished
1Opinion of the Court
T.C. Memo. 2020-147
UNITED STATES TAX COURT RAM RATAN SHARMA AND SHAKUNTALA SHARMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19466-17. Filed October 29, 2020. Ram Ratan Sharma and Shakuntala Sharma, pro sese. Mayer Y. Silber, Elizabeth A. Carlson, and Stanislaw Balazia, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency in petitioners’ 2014 Federal income tax of $5,230 and a section 6662(a)1 accuracy-related penalty of 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986,…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Recklitis v. CommissionerUnited States Tax Court · 1988
- Stephen G. Opperwall, Kathleen O. Opperwall v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997