Legal Opinion
Allen v. Comm'r
United States Tax Court
Decided January 25, 2006No. 20970-03UnpublishedCited by 1 opinion
1Opinion of the Court
MICHAEL W. ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Comm'r
No. 20970-03
United States Tax Court
T.C. Memo 2006-11; 2006 Tax Ct. Memo LEXIS 12; 91 T.C.M. (CCH) 673;
January 25, 2006, Filed
Michael W. Allen, pro se.
David L. Zoss, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies and penalties with respect to petitioner's income taxes for 1999, 2000, and 2001 (the years at issue). For 1999, respondent determined a $ 12,769.70 deficiency and determined petitioner was liable for a $…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Barrett v. United StatesCourt of Appeals for the Tenth Circuit · 2009