Legal Opinion
Kavuma v. Comm'r
United States Tax Court
Decided May 23, 2016No. Docket No. 13825-13UnpublishedCited by 2 opinions
1Opinion of the Court
NICHOLAS KAVUMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,
Kavuma v. Comm'r
Docket No. 13825-13.
United States Tax Court
T.C. Memo 2016-101; 2016 Tax Ct. Memo LEXIS 100;
May 23, 2016 Filed
Decision will be entered under Rule 155.
Nicholas Kavuma, Pro se.
Sharyn Ortega and Kimberly A. Kazda, for respondent.
GALE, Judge.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 2008, 2009, 2010, and 2011 of $27,892, $34,334, $28,532, and $4,747, respectively, additions to tax under section 6651(a)(1)1 for those same years of…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
20 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Darrell Archer v. CommissionerUnited States Tax Court · 2018
- Powell v. Comm'rUnited States Tax Court · 2016