Legal Opinion
Ruben De Los Santos & Martha De Los Santos v. Commissioner
United States Tax Court
Decided September 18, 2018No. 5458-16Unpublished
1Opinion of the Court
T.C. Memo. 2018-155
UNITED STATES TAX COURT RUBEN DE LOS SANTOS AND MARTHA DE LOS SANTOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5458-16. Filed September 18, 2018. David M. Henderson, for petitioners. Elizabeth S. McBrearty, David Weiner, and Angela B. Reynolds, for respondent. MEMORANDUM OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2011 and 2012, the Internal Revenue Service (IRS or respondent) determined deficien- cies of $588,637 and $615,546, respectively. It also determined accuracy-related penalties under section 6662A, which…
2Cases cited8 opinions
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
- Dennis Norem v. Lincoln Benefit Life CompanyCourt of Appeals for the Seventh Circuit · 2013
- Arthur K. Whitcomb and Lena R. Whitcomb, Arthur Whitcomb, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1984
- Whitcomb v. CommissionerUnited States Tax Court · 1983
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