Legal Opinion

MacGregor v. Comm'r

United States Tax Court

Decided August 23, 2010No. Docket No. 12150-08UnpublishedCited by 1 opinion

1Opinion of the Court

BONNIE LOU MACGREGOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

MacGregor v. Comm'r

Docket No. 12150-08

United States Tax Court

T.C. Memo 2010-187; 2010 Tax Ct. Memo LEXIS 222; 100 T.C.M. (CCH) 170;

August 23, 2010, Filed

Decision will be entered under Rule 155.

Bonnie Lou MacGregor, Pro se.

Davis G. Yee, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: In a notice of deficiency dated February 11, 2008, respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income tax:

Year

Deficiency

Sec.…

2Cases cited41 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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3Cited by1 opinion

  1. Martell v. Comm'rUnited States Tax Court · 2013

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