1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2014-159
 

SCHMIDT v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 1743-12.

T.C. Memo. 2014-159

LEROY S. SCHMIDT AND CONNIE M. SCHMIDT, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 6, 2014.

Attorney(s) appearing for the Case

Larry D. Harvey and Julia R. Prendergast , for petitioners.

Nancy C. Carver , Miles B. Fuller , and Matthew K. Henderson , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge.

Respondent determined deficiencies in petitioners' Federal income tax of $113,893, $93,581, $144,727, and $149,030 for 2003, 2004, 2005, and 2006, respectively. In the answer respondent asserted that petitioners are liable for accuracy-related penalties under section 6662(a) and (b)(2) and (3)1 of $22,779, $18,716, $28,945, and $29,806 for 2003, 2004, 2005, and 2006, respectively...

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