Legal Opinion
Dirkes v. Commissioner
Court of Appeals for the Sixth Circuit
Decided October 21, 2002No. 01-2415Published
1Opinion of the Court
Dale I. Dirkes appeals pro se the tax court’s decision granting summary judgment to the Respondent. This court has jurisdiction to review final orders of the tax court under 26 U.S.C. § 7482. This case has been referred to a panel of the court pursuant to Rule 34(j)(l), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument is not needed. Fed. R.App. P. 34(a).
In April 1998, the Commissioner of Internal Revenue (Commissioner) mailed a notice of deficiency to Dirkes indicating that he owed income taxes and penalties *567for the taxable year 1993. The…
2Cases cited6 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Darryl S. Long and Arlyne M. Long v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
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