Legal Opinion
Kent Alan Wegener & Shinae Wegener v. Commissioner
United States Tax Court
Decided August 6, 2019No. 26163-16Unpublished
1Opinion of the Court
T.C. Memo. 2019-98
UNITED STATES TAX COURT KENT ALAN WEGENER AND SHINAE WEGENER, Petitioners1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26163-16. Filed August 6, 2019. Kent Alan Wegener, pro se. Brian A. Pfeifer and Sharyn M. Ortega, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined income tax deficiencies against Kent Alan Wegener (petitioner) and his wife Shinae Wegener for 2011, 2012, and 2013 (years at issue) of $170,953, $98,573, and $21,108, respectively, additions to 1 On September 14, 2018, respondent moved to dismiss Shinae…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Golanty v. CommissionerUnited States Tax Court · 1979
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