Legal Opinion
Howell v. Comm'r
United States Tax Court
Decided November 1, 2012No. Docket No. 5903-10UnpublishedCited by 1 opinion
1Opinion of the Court
LAUREN A. HOWELL AND MICHAEL H. HOWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Howell v. Comm'r
Docket No. 5903-10
United States Tax Court
T.C. Memo 2012-303; 2012 Tax Ct. Memo LEXIS 305; 104 T.C.M. (CCH) 519;
November 1, 2012, Filed
Decision will be entered under Rule 155.
Lauren A. Howell, Pro se.
Michael H. Howell, Pro se.
Katherine Holmes Ankeny and Alexander D. DeVitis, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent mailed to petitioners a notice of deficiency dated December 1, 2009, in which respondent determined the…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Bolger v. CommissionerUnited States Tax Court · 1973
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- K Alain v. CIRCourt of Appeals for the Fifth Circuit · 2026