Case: Deficiency Upheld Finding No Reversible Error on Capital Gain Finding (4th Cir.) (IRC §1001)

No reversible error in Tax Court order upholding the IRS’s determination of a deficiency and penalties with respect to the taxpayers’ 2002 federal income tax liability for underreporting a capital gain on the sale of a residence, the Fourth Circuit Court of Appeals held. [Forde v. Commissioner, No.18-1584 (4th Cir. Nov. 13, 2018) (unpub. op.)]

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