Legal Opinion
Jombo v. Comm'r
United States Tax Court
Decided October 29, 2002No. 16627-99UnpublishedCited by 2 opinions
1Opinion of the Court
AUGUSTIN B. JOMBO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jombo v. Comm'r
No. 16627-99
United States Tax Court
T.C. Memo 2002-273; 2002 Tax Ct. Memo LEXIS 281; 84 T.C.M. (CCH) 496; T.C.M. (RIA) 54923;
October 29, 2002, Filed
Petitioner could not exclude lottery winnings he received in 1996 from his income. Petitioner did not have $ 4,237 net operating loss that he could carry over to 1996. Petitioner was liable for accuracy-related penalty. Judgment entered for respondent.
Augustin B. Jombo, pro se.
C. Ted Li, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Roberts v. CommissionerUnited States Tax Court · 1974
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Jones v. CommissionerUnited States Tax Court · 1956
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Jombo v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2005
- Jombo v. Comm'rUnited States Tax Court · 2003