Legal Opinion
Oria v. Comm'r
United States Tax Court
Decided August 14, 2007No. 246-05Unpublished
1Opinion of the Court
ALEX AND TONJA ORIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Oria v. Comm'r
No. 246-05
United States Tax Court
T.C. Memo 2007-226; 2007 Tax Ct. Memo LEXIS 227; 94 T.C.M. (CCH) 170;
August 14, 2007, Filed
Steve M. Williard, for petitioners.
Richard T. Cummings, for respondent.
Halpern, James S.
JAMES S. HALPERN
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: Respondent has determined deficiencies of $ 191,651 and $ 550,914 in petitioners' 1999 and 2000 Federal income taxes, respectively, and accuracy-related penalties of $ 38,330.20 and $ 110,182.80 for those years,…
2Cases cited10 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Jonson v. Comm'rUnited States Tax Court · 2002
- Metra Chem Corp. v. CommissionerUnited States Tax Court · 1987
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