DEBOUGH v. COMMISSIONER

Docket No. 22894-12.

142 T.C. 297 (2014)

MARVIN E. DEBOUGH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 19, 2014.


Attorney(s) appearing for the Case

Matthew L. Fling , for petitioner.

John Schmittdiel and Randall L. Eager , for respondent.


OPINION

Respondent determined a deficiency in petitioner's Federal income tax under section 1038(b)1 of $58,893 for taxable year 2009. The sole issue in this case is whether petitioner underreported his long-term capital gains as a result of his failure to recognize gain pursuant to section

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