Legal Opinion
Gregory Raifman & Susan Raifman v. Commissioner
United States Tax Court
Decided July 3, 2018No. 3897-14Unpublished
1Opinion of the Court
T.C. Memo. 2018-101
UNITED STATES TAX COURT GREGORY RAIFMAN AND SUSAN RAIFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3897-14. Filed July 3, 2018. Brian G. Isaacson, for petitioners. Aimee R. Lobo-Berg and Catherine J. Caballero, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: By notice of deficiency dated November 21, 2013, respondent determined deficiencies in the Federal income tax of petitioners, -2- [*2] Gregory and Susan Raifman, for taxable years 2004, 2005, 2006, and 2008 (years at issue) and accuracy-related penalties under section…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Lorillard v. PonsSupreme Court of the United States · 1978
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
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