Legal Opinion
James R. Brown & Opal Freeman v. Commissioner
United States Tax Court
Decided June 21, 2018No. 4900-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-91
UNITED STATES TAX COURT JAMES R. BROWN AND OPAL FREEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4900-15. Filed June 21, 2018. Kacie N.C. Dillon, for petitioners. Michael R. Harrel, for respondent. MEMORANDUM OPINION ASHFORD, Judge: By statutory notice of deficiency dated November 24, 2014, respondent determined deficiencies of $5,538 and $20,394 in petitioners’ Federal income tax for the 2009 and 2010 taxable years, respectively. In this same notice of deficiency, respondent also determined additions to tax pursuant to -2- [*2] section…
2Cases cited14 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- U.S. Titan, Inc. v. Guangzhou Zhen Hua Shipping Co., Ltd.Court of Appeals for the Second Circuit · 2001
- Breman v. CommissionerUnited States Tax Court · 1976
- Kronish v. CommissionerUnited States Tax Court · 1988
- Estate of Young v. CommissionerUnited States Tax Court · 1983
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