Legal Opinion

Samuel Wegbreit & Elizabeth J. Wegbreit v. Commissioner

United States Tax Court

Decided July 8, 2019No. 7109-13, 15305-13Unpublished

1Opinion of the Court

T.C. Memo. 2019-82

UNITED STATES TAX COURT SAMUEL WEGBREIT AND ELIZABETH J. WEGBREIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent THE SAMUEL WEGBREIT TRUST FUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7109-13, 15305-13. Filed July 8, 2019. John E. Rogers, for petitioners. Lauren N. May, David A. Lee, Angela B. Reynolds, Michelle E. Marcove, Naseem Jehan Khan, Thomas F. Harriman, and Tess Deliefde, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies, penalties, and additions to tax in the…

2Cases cited31 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Spies v. United StatesSupreme Court of the United States · 1943
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
  5. Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986

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