Legal Opinion
Roderick M. Campbell & C. Sandra Campbell v. Commissioner
United States Tax Court
Decided April 7, 2020No. 30224-12Unpublished
1Opinion of the Court
T.C. Memo. 2020-41
UNITED STATES TAX COURT RODERICK M. CAMPBELL AND C. SANDRA CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30224-12. Filed April 7, 2020. Steven R. Mather, for petitioners. Michael W. Berwind and Christopher J. Richmond, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: By statutory notice of deficiency dated September 12, 2012, respondent determined a deficiency in petitioners’ Federal income tax of -2- [*2] $286,949 and accuracy-related penalties pursuant to section 6662(a) and (h)1 of $45,935 and $22,910, respectively,…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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