Legal Opinion
Mark E. Balocco & Patricia A. Balocco v. Commissioner
United States Tax Court
Decided July 9, 2018No. 15577-16, 2551-17Unpublished
1Opinion of the Court
T.C. Memo. 2018-108
UNITED STATES TAX COURT MARK E. BALOCCO AND PATRICIA A. BALOCCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15577-16, 2551-17. Filed July 9, 2018. Sandeep Singh and Cliff Capdevielle, for petitioners. Victoria Z. Gu and Jason T. Scott, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: In these consolidated cases, respondent determined the following deficiencies and penalties with respect to petitioners’ Federal income tax for tax years 2013-15: -2- [*2] Penalty Year Deficiency sec. 6662(a) 2013 $10,253 $2,050 2014 19,221…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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