1. Home
  2. Browse Decisions
  3. T.C.
  4. 139 T.C.
  5. 139 T.C. 45 (2012)
 

VERIHA v. COMMISSIONER

Docket No. 7099-10.

139 T.C. 45 (2012)

JOSEPH VERIHA AND CHRISTINA F. VERIHA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 8, 2012.

Attorney(s) appearing for the Case

Amy L. Barnes and Robert Edward Dallman , for petitioners.

Laurie B. Downs , for respondent.

OPINION

WELLS, Judge:

Respondent determined a deficiency in petitioners' 2005 Federal income tax of $258,785 and an accuracy-related penalty pursuant to section 6662(a) of $51,757.1 Respondent concedes that petitioners are not liable for the penalty. The issue we must decide is whether the income petitioner Joseph Veriha received from an S corporation in which he owned 99% of the...

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