Legal Opinion
David Keefe & Candace Keefe v. Commissioner
United States Tax Court
Decided March 15, 2018No. 15189-14, 29804-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-28
UNITED STATES TAX COURT DAVID KEEFE AND CANDACE KEEFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15189-14, 29804-15. Filed March 15, 2018. Richard Michael Gabor, for petitioners. Eliezer Klein and Peter N. Scharff, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Chief Judge: Respondent determined the following deficiencies in Federal income tax, accuracy-related penalties under section 6662(a),1 and additions to tax under section 6651(a)(1) with respect to petitioners’ joint Federal income tax returns: Penalty Addition to…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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