Legal Opinion
Ugorji Timothy Wilson Onyeani v. Commissioner
United States Tax Court
Decided January 16, 2020Published
1Opinion of the Court
T.C. Memo. 2020-15
UNITED STATES TAX COURT UGORJI TIMOTHY WILSON ONYEANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15303-16. Filed January 16, 2020. Ugorji Timothy Wilson Onyeani, pro se. Sarah E. Sexton Martinez, Eugene A. Kornel, and Megan E. Heinz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: During the first quarter of 2015 petitioner received about $750,000 from entities allegedly seeking to purchase Nigerian crude oil. Shortly thereafter he attempted to wire $300,000 to a foreign bank. The U.S. Secret Serv- ice flagged the…
2Cases cited50 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Helvering v. TaylorSupreme Court of the United States · 1935
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
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