Legal Opinion
Igberaese v. Comm'r
United States Tax Court
Decided December 28, 2010No. Docket No. 23000-08Unpublished
1Opinion of the Court
HUMPHREY EDEFUA IGBERAESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Igberaese v. Comm'r
Docket No. 23000-08.
United States Tax Court
T.C. Memo 2010-284; 2010 Tax Ct. Memo LEXIS 336; 100 T.C.M. (CCH) 593;
December 28, 2010, Filed
Decision will be entered for respondent.
Humphrey Edefua Igberaese, Pro se.
Vivian N. Rodriguez, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM OPINION
MORRISON, Judge: This case is a redetermination of the deficiency respondent, the Internal Revenue Service (IRS), had determined in petitioner Humphrey Edefua Igberaese's 2005 federal income tax. The issues…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- United States v. S. Sam CaldwellCourt of Appeals for the Eleventh Circuit · 1985
4 more not listed; retrieve them via the Exa API.