1. Home
  2. Browse Decisions
  3. T.C.
  4. 138 T.C.
  5. 138 T.C. 395 (2012)
 

PATEL v. COMMISSIONER

Docket No. 11694-09.

138 T.C. 395 (2012)

UPEN G. PATEL AND AVANTI D. PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 27, 2012.

Attorney(s) appearing for the Case

Upen G. Patel and Avanti D. Patel, pro sese.

Erin R. Hines, for respondent.

OPINION

DAWSON, Judge:

Petitioners petitioned the Court for redetermination of a deficiency of $32,672 in their Federal income tax for 2006 and an accuracy-related penalty of $6,534.40 under section 6662.1 This case is before us on respondent's motion for partial summary judgment pursuant to Rule 121 filed on July 19, 2011. Petitioners object to the motion and filed a response. Summary judgment may be granted with respect...

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