Legal Opinion
Coppin v. Comm'r
United States Tax Court
Decided September 23, 2009No. Nos. 3921-08, 7032-08Unpublished
1Opinion of the Court
ARTHUR BRUCE AND LINDA LEE COPPIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coppin v. Comm'r
Nos. 3921-08, 7032-08 1
United States Tax Court
T.C. Memo 2009-221; 2009 Tax Ct. Memo LEXIS 223; 98 T.C.M. (CCH) 277;
September 23, 2009, Filed
Arthur Bruce and Linda Lee Coppin, Pro sese.
J. Robert Cuatto, for respondent.
Halpern, James S.
JAMES S. HALPERN
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notices of deficiency, respondent determined deficiencies of $ 2,411 and $ 2,385 in petitioners' Federal income tax for taxable (calendar) years 2004 and 2005. The deficiencies for…
2Cases cited11 opinions
- Mendes v. Comm'rUnited States Tax Court · 2003
- Sutter v. CommissionerUnited States Tax Court · 1953
- Hynes v. CommissionerUnited States Tax Court · 1980
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Coombs v. CommissionerUnited States Tax Court · 1976
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