Legal Opinion
Power v. Comm'r
United States Tax Court
Decided August 22, 2016No. Docket No. 21903-14UnpublishedCited by 4 opinions
1Opinion of the Court
GREGORY A. POWER AND AMY S. POWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Power v. Comm'r
Docket No. 21903-14.
United States Tax Court
T.C. Memo 2016-157; 2016 Tax Ct. Memo LEXIS 155; 112 T.C.M. (CCH) 241;
August 22, 2016, Filed
Decision will be entered under Rule 155.
William J. Sollmann, for petitioners.
Gary R. Shuler, Jr., for respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: In two separate notices of deficiency, respondent determined deficiencies, additions to tax, and accuracy-related penalties as follows:
Gregory A. Power
Addition to Tax
Accuracy-…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Vanicek v. CommissionerUnited States Tax Court · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Benavides & Co., P.C. v. CommissionerUnited States Tax Court · 2019
- Cecile Barker v. CommissionerUnited States Tax Court · 2018
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019