Legal Opinion
Espaillat v. Comm'r
United States Tax Court
Decided October 15, 2015No. Docket No. 19095-12Unpublished
1Opinion of the Court
JOSE ESPAILLAT AND MIRIAN LIZARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Espaillat v. Comm'r
Docket No. 19095-12
United States Tax Court
T.C. Memo 2015-202; 2015 Tax Ct. Memo LEXIS 212;
October 15, 2015, Filed
An appropriate order and decision will be entered under Rule 155.
Marcy E. Golomb, for petitioners.
Michael W. Lloyd, for respondent.
BUCH, Judge.
BUCH
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCH, Judge: Respondent issued notices of deficiency determining the following deficiencies and penalties with respect to Mr. Espaillat and Ms. Lizardo's Federal income tax for the 2008…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
31 more not listed; retrieve them via the Exa API.