Legal Opinion
Carskadon v. Comm'r
United States Tax Court
Decided August 11, 2003No. 356-00UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES AND TERRI CARSKADON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carskadon v. Comm'r
No. 356-00
United States Tax Court
T.C. Memo 2003-237; 2003 Tax Ct. Memo LEXIS 236; 86 T.C.M. (CCH) 234;
August 11, 2003, Filed
Order of dismissal and decision requiring petitioners to pay penalty to enter.
James and Terri Carskadon, pro sese.
Robert S. Scarbrough, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief may be granted, filed pursuant…
2Cases cited18 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ulloa v. Comm'rUnited States Tax Court · 2010