Legal Opinion
Randy McRae & Shelby McRae v. Commissioner
United States Tax Court
Decided December 12, 2019No. 20552-17Unpublished
1Opinion of the Court
T.C. Memo. 2019-163
UNITED STATES TAX COURT RANDY MCRAE AND SHELBY MCRAE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20552-17. Filed December 12, 2019. Randy McRae and Shelby McRae, pro sese. Ryan Z. Sarazin, Jeffrey E. Gold, and Bartholomew Cirenza, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2013-2015, the Internal Revenue Service (IRS or respondent) determined defi- ciencies and accuracy-related penalties as follows: -2- [*2] Year Deficiency Penalty 2013 $53,923 $10,785 2014 19,398 3,880…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Helvering v. TaylorSupreme Court of the United States · 1935
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