Narrative Opinion Summary
The appeal by Wallace Wayne Bradsher, Jr. and Pamela Fogleman Bradsher concerns the dismissal of their petition for redetermination of a deficiency in their 2005 income taxes, which the tax court found to be untimely filed. The appellate court reviewed the case and found no reversible error in the tax court's decision. The court affirmed the tax court's order based on the reasons provided in the original ruling (Bradsher v. Comm’r, Internal Rev. Tax Ct. No. 10S-6772, U.S. Tax Ct. May 18, 2010). The court opted not to hold oral argument, determining that the existing records sufficiently presented the facts and legal issues involved.
Legal Issues Addressed
Appellate Review of Tax Court Decisionssubscribe to see similar legal issues
Application: The appellate court found no reversible error in the tax court's decision, thus affirming the order without further oral argument.
Reasoning: The appellate court reviewed the case and found no reversible error in the tax court's decision. The court affirmed the tax court's order based on the reasons provided in the original ruling.
Timeliness of Petition for Tax Deficiency Redeterminationsubscribe to see similar legal issues
Application: The court reviewed and upheld the tax court's dismissal of the Bradsher's petition due to its untimeliness, affirming the tax court's decision.
Reasoning: The appeal by Wallace Wayne Bradsher, Jr. and Pamela Fogleman Bradsher concerns the dismissal of their petition for redetermination of a deficiency in their 2005 income taxes, which the tax court found to be untimely filed.
Waiver of Oral Argumentsubscribe to see similar legal issues
Application: The court decided against holding oral argument, as the records sufficiently presented the necessary facts and legal issues.
Reasoning: The court opted not to hold oral argument, determining that the existing records sufficiently presented the facts and legal issues involved.