1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2021-103
 

WOOD v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 23239-18, 23260-18.

T.C. Memo. 2021-103

DEBORAH C. WOOD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 18, 2021.

Attorney(s) appearing for the Case

R. Brian Gardner III and Ethan J. Vernon , for petitioner.

Christopher D. Bradley , Danielle A. Pollack , Rebeccah L. Bower , and John T. Arthur , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

For tax years 2012-16 the Internal Revenue Service (IRS or respondent) determined Federal income tax deficiencies totaling $95,301, plus additions to tax and accuracy-related penalties. Petitioner timely petitioned this Court. We consolidated her cases for trial, briefing, and opinion...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED
OR

Read it with your Leagle account.
Sign in to continue


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