Legal Opinion
Tara Patrice Moore & David Moore v. Commissioner
United States Tax Court
Decided April 30, 2018No. 740-17Unpublished
1Opinion of the Court
T.C. Memo. 2018-58
UNITED STATES TAX COURT TARA PATRICE MOORE AND DAVID MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 740-17. Filed April 30, 2018. Tara Patrice Moore and David Moore, pro sese. Richard L. Wooldridge, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: The Commissioner determined deficiencies in petitioners’ Federal income tax and accuracy-related penalties under section 6662(a) as follows:1 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] Accuracy-related penalty Year Deficiency sec.…
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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
13 more not listed; retrieve them via the Exa API.