United States Tax Court, 2017

Garza v. Comm'r

United States Tax Court · Decided February 9, 2017 · \Kathleen Kerrigan\""

2017 U.S. Tax Ct. LEXIS 6 (United States Reports)

Opinion

ISIDRO GARZA, JR. & MARTHA C. GARZA, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garza v. Comm'r

Docket No. 3217-15.

United States Tax Court

2017 U.S. Tax Ct. LEXIS 6;

February 9, 2017, Decided

Garza v. Comm'r, T.C. Memo 2017-7, 2017 Tax Ct. Memo LEXIS 7 (T.C., 2017)

*6 Kathleen Kerrigan, Judge.

Kathleen Kerrigan

ORDER

On 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 further

ORDERED 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 tax
Year	Deficiency	sec. 6651(a)(1)	sec. 6651(a)(2)	sec. 6654
2000	$61,330.00	$13,799.25	$15,332.50	$3,298.63
2001	$60,192.00	$13,543.20	$15,048.00	$2,405.49

Martha C. Garza

		Additions/penalties to tax
Year	Deficiency	sec. 6651(a)(1)	sec. 6651(a)(2)	sec. 6654
2000	$47,806.00	$10,756.35	$11,951.50	$2,571.25
2001	$45,377.00	$10,209.83	$11,344.25	$1,813.42

Isidro Garza, Jr., and Martha C. Garza

		Additions/penalties to tax
Year	Deficiency	sec. 6663(a)
1998	$47,791.00	$35,843.25
2002	$145,328.50	$108,996.38

On page 2, delete the second sentence in the first paragraph under the chart.

(Signed) Kathleen Kerrigan

Judge

Dated: Washington, D.C.

*7 February 9, 2017

Case-law data current through December 31, 2025. Source: CourtListener bulk data.