1. Home
  2. Browse Decisions
  3. T.C.
  4. 138 T.C.
  5. 138 T.C. 320 (2012)
 

SEWARDS v. COMMISSIONER

Docket No. 24080-08.

138 T.C. 320 (2012)

JAY SEWARDS AND FRANCES SEWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 2, 2012.

Attorney(s) appearing for the Case

Marshall West Taylor , for petitioners.

Scott B. Burkholder , for respondent.

OPINION

FOLEY, Judge:

The issues for decision, relating to petitioners' 2006 joint Federal income tax return, are whether petitioners may exclude certain retirement payments from income and whether petitioners are liable for a section 6662(a)1 accuracy-related penalty. The parties submitted this case fully stipulated pursuant to Rule 122.

Background

On...

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