1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 93 T.C.M.
  5. 93 T.C.M. 1371 (2007)
 

WILLIAM C. v. COMMISSIONER

Dkt. No. 12065-05.

93 T.C.M. 1371 (2007)

T.C. Memo. 2007-154

William C. and Dorothy M. Smith v. Commissioner.

United States Tax Court.

June 14, 2007.

Attorney(s) appearing for the Case

John P. Konvalinka and Richard G. Pearce, Jr., for petitioners.

Travis T. Vance III and Monica D. Armstrong, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes of $8,779, $9,835, and $15,498 and penalties pursuant to section 6662(a) of $1,755.80, $1,967, and $3,099.60 for the years 2000, 2001, and 2002, respectively.1 The issues presently before the Court for decision are:

1. Whether petitioner Dorothy M. Smith's direct marketing activities were conducted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases