Legal Opinion
Fite v. Comm'r
United States Tax Court
Decided February 20, 2013No. Docket No. 10712-11SUnpublishedCited by 1 opinion
1Opinion of the Court
JASON MICHAEL FITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fite v. Comm'r
Docket No. 10712-11S
United States Tax Court
T.C. Summary Opinion 2013-12; 2013 Tax Ct. Summary LEXIS 12;
February 20, 2013, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
An appropriate order and decision will be entered granting respondent's motion for summary judgment and deciding that petitioner is liable for the deficiency in tax but not the accuracy-related penalty.
Jason Michael Fite, Pro se.
Emily Giometti, for respondent.
ARMEN,…
2Cases cited6 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Commissioner v. LundySupreme Court of the United States · 1996
- Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
- Estate of Cowser v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jason Michael Fite v. CommissionerUnited States Tax Court · 2013