Legal Opinion
Alvaro G. Velez v. Commissioner
United States Tax Court
Decided April 5, 2018No. 23718-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-46
UNITED STATES TAX COURT ALVARO G. VELEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23718-15. Filed April 5, 2018. Alvaro G. Velez, pro se. Daniel J. Bryant, Jason T. Scott, and Michael Skeen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $19,742 and an accuracy-related penalty under section 6662(a) of $3,948.40 for tax year 2012.1 After concessions,2 the issues for 1 Unless otherwise indicated, all section references are to the Internal…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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