Legal Opinion
Thomas J. Francel v. Commissioner
United States Tax Court
Decided April 10, 2019No. 6560-17LUnpublished
1Opinion of the Court
T.C. Memo. 2019-35
UNITED STATES TAX COURT THOMAS J. FRANCEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6560-17L. Filed April 10, 2019. Charles A. James and Michael H. James, for petitioner. Jessica R. Nolan and Philip Edward Blondin, for respondent. CONTENTS FINDINGS OF FACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Francel’s medical practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Francel’s wife diverts cash fees from the medical practice that are not reported…
2Cases cited22 opinions
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Lucas v. EarlSupreme Court of the United States · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sego v. CommissionerUnited States Tax Court · 2000
- Naftel v. CommissionerUnited States Tax Court · 1985
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