Legal Opinion
BERRY v. COMMISSIONER
United States Tax Court
Decided December 13, 2001No. 6522-95Unpublished
1Opinion of the Court
WAYNE AND PAMELA BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BERRY v. COMMISSIONER
No. 6522-95
United States Tax Court
T.C. Memo 2001-311; 2001 Tax Ct. Memo LEXIS 349; 82 T.C.M. (CCH) 953;
December 13, 2001, Filed
Decision will be entered under Rule 155.
Ketia Berry Wick and Rando Berry Wick, for petitioners.
Robert S. Scarbrough, for respondent.
Wolfe, Norman H.
WOLFE
MEMORANDUM FINDINGS OF FACT AND OPINION
WOLFE, Special Trial Judge: In so-called affected items notices of deficiency, respondent determined additions to tax with respect to petitioners' Federal income taxes for the…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
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