Legal Opinion
Brooks v. Comm'r
United States Tax Court
Decided June 4, 2013No. Docket No. 9544-11Unpublished
1Opinion of the Court
PAMELA LYNN BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brooks v. Comm'r
Docket No. 9544-11
United States Tax Court
T.C. Memo 2013-141; 2013 Tax Ct. Memo LEXIS 142; 105 T.C.M. (CCH) 1832;
June 4, 2013, Filed
Decision will be entered under Rule 155.
Pamela Lynn Brooks, Pro se.
Donald D. Priver, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In a notice of deficiency dated January 26, 2011, respondent determined deficiencies in petitioner's Federal income tax, fraud penalties under section 6663(a), 1 and accuracy-related penalties under…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
- Tokarski v. CommissionerUnited States Tax Court · 1986
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