Legal Opinion

Mary Bui v. Commissioner

United States Tax Court

Decided May 21, 2019No. 20453-16Unpublished

1Opinion of the Court

T.C. Memo. 2019-54

UNITED STATES TAX COURT MARY BUI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20453-16. Filed May 21, 2019. Ronda N. Edgar, for petitioner. Adam B. Landy, Nancy M. Gilmore, and Thomas R. Mackinson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent issued a notice of deficiency to petitioner determining an income tax deficiency for 2011 of $173,058 and an addition to tax -2- [*2] under section 6651(a)(1) of $66,668.1 After concessions, the sole issue remaining for consideration is whether petitioner must include in gross…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. United States v. Kirby Lumber CoSupreme Court of the United States · 1931
  4. Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
  5. Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999

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