1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2018-132
 

SINGH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 6093-16.

T.C. Memo. 2018-132

RAGHVENDRA SINGH AND KIRAN RAWAT, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 22, 2018.

Attorney(s) appearing for the Case

Raghvendra Singh and Kiran Rawat, pro sese.

Tyson R. Smith , Sharyn M. Ortega , and Brian A. Pfeifer , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency in petitioners' Federal income tax of $35,821 and a section 6662(a) accuracy-related penalty of $7,164.20 for taxable year 2012.1 The issues for decision are whether petitioners are: (1) entitled to cost of goods sold...

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