CASE BRIEF

Checkpoint Contents Federal Library Federal Source Materials Federal Tax Decisions Tax Court Memorandum Decisions Tax Court & Board of Tax Appeals Memorandum Decisions (Prior Years) 2016 TC Memo 2016-159 TC Memo 2016-120 Paul A. Cappel, Sr., TC Memo 2016-150, Code Sec(s). 1; 2; 24; 151; 152, 08/10/2016 Tax Court & Board of Tax Appeals Memorandum Decisions Paul A. Cappel, Sr. v. Commissioner, TC Memo 2016-150, Code Sec(s) 152; 151; 1; 2; 24. PAUL ANTHONY CAPPEL, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Checkpoint Contents Federal Library Federal Source Materials Federal Tax Decisions Tax Court Memorandum Decisions Tax Court & Board of Tax Appeals Memorandum Decisions (Prior Years) 2016 TC Memo 2016-159 TC Memo 2016-120 Paul A. Cappel, Sr., TC Memo 2016-150, Code Sec(s). 1; 2; 24; 151; 152, 08/10/2016 Tax Court & Board of Tax Appeals Memorandum Decisions Paul A. Cappel, Sr. v. Commissioner, TC Memo 2016-150, Code Sec(s) 152; 151; 1; 2; 24. PAUL ANTHONY CAPPEL, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent