Legal Opinion
Fitch v. Comm'r
United States Tax Court
Decided December 26, 2012No. Docket Nos. 157-10, 27401-10, 27417-10UnpublishedCited by 1 opinion
1Opinion of the Court
DONALD R. FITCH AND BRENDA T. FITCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fitch v. Comm'r
Docket Nos. 157-10, 27401-10, 27417-10
United States Tax Court
T.C. Memo 2012-358; 2012 Tax Ct. Memo LEXIS 360; 104 T.C.M. (CCH) 828;
December 26, 2012, Filed
Decisions will be entered under Rule 155.
Kevan P. McLaughlin and Richard A. Carpenter, for petitioners.
Michael S. Hensley, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: In these consolidated cases, respondent determined deficiencies in and penalties on petitioners' Federal income tax as…
2Cases cited31 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
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fitch v. Comm'rUnited States Tax Court · 2013