SVOBODA v. COMMISSIONER

Docket No. 13195-04.

92 T.C.M. 393 (2006)

T.C. Memo. 2006-235

Jorge O. and Clelia E. Svoboda v. Commissioner.

United States Tax Court.

November 2, 2006.


Attorney(s) appearing for the Case

Jorge O. and Clelia E. Svoboda, pro sese.

Karen Nicholson Sommers, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge.

Respondent determined an income tax deficiency and an accuracy-related penalty under section 6662(a)1 with respect to petitioners' 2002 taxable year. After concessions,2 the issues for decision are: (1) Whether petitioner Jorge O. Svoboda received compensation income of $73,374 from his employer Fluor Corporation (Fluor) upon his exercise of stock...

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