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Fields v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 2925-20S (U.S.T.C. Nov. 29, 2022)

Opinion

2925-20S

11-29-2022

JENNIFER JOY FIELDS & WALTER T. FIELDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

PETER J. PANUTHOS SPECIAL TRIAL JUDGE

Pursuant to the determination of the Court as set forth in Summary Opinion (T.C. Summary Opinion 2022-22), filed November 10, 2022, it is

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $25,917.00, and

That there is a penalty due from petitioners for the taxable year 2017 in the amount of $5,133 under the provisions of section 6662(a).


Summaries of

Fields v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 2925-20S (U.S.T.C. Nov. 29, 2022)
Case details for

Fields v. Comm'r of Internal Revenue

Case Details

Full title:JENNIFER JOY FIELDS & WALTER T. FIELDS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 2925-20S (U.S.T.C. Nov. 29, 2022)