Legal Opinion
Finnegan v. Comm'r
United States Tax Court
Decided June 16, 2016No. Docket No. 8637-13Unpublished
1Opinion of the Court
JOHN FINNEGAN AND JOAN FINNEGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Finnegan v. Comm'r
Docket No. 8637-13.
United States Tax Court
T.C. Memo 2016-118; 2016 Tax Ct. Memo LEXIS 117; 111 T.C.M. (CCH) 1572;
June 16, 2016, Filed
Decision will be entered for respondent.
Jared J. Scharf, for petitioners.
Michael J. De Matos, Rose E. Gole, and Gennady Zilberman, for respondent.
WELLS, Judge.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: On February 7, 2013, respondent issued petitioners a notice of deficiency determining deficiencies and section 6662(a)1 accuracy-related…
2Cases cited18 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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