Legal Opinion
Weishan v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 16, 2003No. 02-72491; Tax Ct. No. 10025-01PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM **
Wayne A. Weishan and MaryKay Weishan (collectively, the “Taxpayers”) appeal the tax court’s summary judgment upholding the Commissioner’s deficiency determination for the tax year 1997. We have jurisdiction under 26 U.S.C. § 7482. After de novo review, Miller v. Commissioner, 310 F.3d 640, 642 (9th Cir.2002), we affirm.
Contrary to the Taxpayers’ contentions, they acknowledged receipt of the notice of deficiency and other correspondence from the Commissioner, and the form of the notice of deficiency complied with all statutory requirements. See Abrams v. Commissioner, 814 F.2d…
2Cases cited6 opinions
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Marjorie Cathey Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Richard L. Abrams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Irwin Koff Darline Ruth Koff v. United StatesCourt of Appeals for the Ninth Circuit · 1993
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kubon v. Comm'rUnited States Tax Court · 2005
- Brodman v. Comm'rUnited States Tax Court · 2003
- Harp v. Comm'rUnited States Tax Court · 2007
- Shireman v. Comm'rUnited States Tax Court · 2004
- Kaplowitz v. Comm'rUnited States Tax Court · 2005
2 more not listed; retrieve them via the Exa API.