Court Opinion

ID: 4615078
Source: CourtListenerOpinion
Date Created: 2020-11-21 02:31:35.768163+00
Date Added: 2024-06-11T07:54:53.715941
License: Public Domain

ISIDRO GARZA, JR. & MARTHA C. GARZA, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarza v. Comm'rDocket No. 3217-15.United States Tax Court2017 U.S. Tax Ct. LEXIS 6; February 9, 2017, DecidedGarza v. Comm'r, T.C. Memo 2017-7">T.C. Memo 2017-7, 2017 Tax Ct. Memo LEXIS 7">2017 Tax Ct. Memo LEXIS 7 (T.C., 2017)*6 Kathleen Kerrigan, Judge.Kathleen KerriganORDEROn February 2, 2017, petitioners filed an unopposed motion for reconsideration of findings or opinion with regard to the Court's Memorandum Findings of Fact and Opinion, filed January 5, 2017, (T.C. Memo. 2017-7).Upon due consideration and for cause it is,ORDERED that petitioners' motion for reconsideration of findings or opinion is granted. It is furtherORDERED that the Court's Memorandum Findings of Fact and Opinion, filed January 5, 2017, (T.C. Memo. 2017-7), is hereby amended to read as follows:On page 2, substitute the following for the chart:Isidro Garza, Jr.Additions/penalties to taxYearDeficiencysec. 6651(a)(1)sec. 6651(a)(2)sec. 66542000$61,330.00$13,799.25$15,332.50$3,298.632001$60,192.00$13,543.20$15,048.00$2,405.49Martha C. GarzaAdditions/penalties to taxYearDeficiencysec. 6651(a)(1)sec. 6651(a)(2)sec. 66542000$47,806.00$10,756.35$11,951.50$2,571.252001$45,377.00$10,209.83$11,344.25$1,813.42Isidro Garza, Jr., and Martha C. GarzaAdditions/penalties to taxYearDeficiencysec. 6663(a)1998$47,791.00$35,843.252002$145,328.50$108,996.38On page 2, delete the second sentence in the first paragraph under the chart.(Signed) Kathleen KerriganJudgeDated: Washington, D.C.*7 February 9, 2017