Legal Opinion

Pederson v. Comm'r

United States Tax Court

Decided February 20, 2013No. Docket No. 10896-09Unpublished

1Opinion of the Court

WILLIAM G. PEDERSON AND JAMIE K. PEDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pederson v. Comm'r

Docket No. 10896-09.

United States Tax Court

T.C. Memo 2013-54; 2013 Tax Ct. Memo LEXIS 55; 105 T.C.M. (CCH) 1365;

February 20, 2013, Filed

Decision will be entered for respondent.

Emily J. Kingston and Steven M. Katz, for petitioners.

Matthew A. Williams, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $329,001,1 $212,430, $328,240, $26,507, $661,772, $597,141, and…

2Cases cited19 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. United States v. BoyleSupreme Court of the United States · 1985
  5. Dreicer v. CommissionerUnited States Tax Court · 1982

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