Legal Opinion

Stanley v. Comm'r

United States Tax Court

Decided February 17, 2016No. Docket Nos. 7238-13L, 7301-13LUnpublished

1Opinion of the Court

HAROLD RAY STANLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

ELLEN LORANE STANLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stanley v. Comm'r

Docket Nos. 7238-13L, 7301-13L.

United States Tax Court

T.C. Memo 2016-26; 2016 Tax Ct. Memo LEXIS 26; 111 T.C.M. (CCH) 1106;

February 17, 2016, Filed

Stanley v. Comm'r, 489 Fed. Appx. 993, 2012 U.S. App. LEXIS 21255 (8th Cir., 2012)

Decisions will be entered for respondent, and an appropriate order imposing a section 6673 penalty on Mr. Stanley will be issued in docket No. 7238-13L.

Harold Ray Stanley and Ellen Lorane…

2Cases cited14 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
  5. Murphy v. Comm'rUnited States Tax Court · 2005

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