Legal Opinion

Tucker v. Comm'r

United States Tax Court

Decided September 18, 2017No. Docket No. 12307-04Unpublished

1Opinion of the Court

KEITH A. TUCKER AND LAURA B. TUCKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tucker v. Comm'r

Docket No. 12307-04.

United States Tax Court

2017 Tax Ct. Memo LEXIS 184; 114 T.C.M. (CCH) 326;

September 18, 2017, Filed

Decision will be entered for respondent on the deficiency and for petitioners on the penalty.

George M. Clarke III, Robert H. Albaral, David Gerald Glickman, Phillip J. Taylor, Mireille R. Oldak, Vivek A. Patel, John D. Barlow, and Kathryn E. Rimpfel, for petitioners.

Donald Kevin Rogers, Charles Buxbaum, Christopher Fisher, and John J. Boyle, for respondent.

GOEKE,…

2Cases cited51 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gregory v. HelveringSupreme Court of the United States · 1935
  3. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. United States v. BoyleSupreme Court of the United States · 1985

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