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Docket No. 11844-24

Peter J. Janangelo, Jr. & Mary Ann Janangelo, Petitioners

U.S. Tax Court

Summary Opinion Special Trial Judge Siegel T.C. Summary Opinion 2026-8 (Decisions will be entered for respondent as to the deficiencies; for respondent as to the imposition of the section 6663 fraud penalty against Mr. Janangelo for each year at issue; and for Mrs. Janangelo as to the section 6662(a) penalties determined against her.)

Document type
Summary Opinion
Filed
2026-08-27
Judge
Siegel
Pages
32
Event code
SOP
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Sourced verbatim from the DAWSON case detail page for Docket No. 11844-24. Bulk data: DAWSON opinion-search public API.

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