Legal Opinion
Wilfredo E. Rivera & Maria T. Rivera v. Commissioner
United States Tax Court
Decided January 13, 2020No. 22285-16Unpublished
1Opinion of the Court
T.C. Memo. 2020-7
UNITED STATES TAX COURT WILFREDO E. RIVERA AND MARIA T. RIVERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22285-16. Filed January 13, 2020. Joseph M. Bray and Tyson R. Smith, for petitioners. Cameron W. Carr and Thomas R. Mackinson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and section 6662(a)1 accuracy-related penalties as follows: 1 All section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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