Legal Opinion
Paul O. Martin & Cynthia M. Montes Martin v. Commissioner
United States Tax Court
Decided July 11, 2018No. 15817-16, 5700-17Unpublished
1Opinion of the Court
T.C. Memo. 2018-109
UNITED STATES TAX COURT PAUL O. MARTIN AND CYNTHIA M. MONTES MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PAUL O. MARTIN AND CYNTHIA M. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15817-16, 5700-17. Filed July 11, 2018. Paul O. Martin and Cynthia M. Martin, pro sese. Evan K. Like, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: These cases were consolidated for purposes of trial, briefing, and opinion. The Commissioner determined deficiencies in petitioners’ -2- [*2] Federal income tax and…
2Cases cited15 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
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