Legal Opinion

Marlon G. Dasent & Kendra Walcott-Dasent v. Commissioner

United States Tax Court

Decided December 13, 2018No. 16003-16Unpublished

1Opinion of the Court

T.C. Memo. 2018-202

UNITED STATES TAX COURT MARLON G. DASENT AND KENDRA WALCOTT-DASENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16003-16. Filed December 13, 2018. Marlon G. Dasent and Kendra Walcott-Dasent, pro sese. Olivia H. Rembach and Amy Dyar Seals, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: Respondent determined a deficiency of $65,235 in petitioners’ Federal income tax and an accuracy-related penalty pursuant to section 6662(a) of $12,378 for the 2014 taxable year.1 After concessions, the issues 1 Unless otherwise indicated,…

2Cases cited35 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Helvering v. TaylorSupreme Court of the United States · 1935
  5. Commissioner v. HeiningerSupreme Court of the United States · 1943

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