Legal Opinion

Fingar v. Commissioner

United States Tax Court

Decided December 22, 1997No. Tax Ct. Dkt. No. 1507-95UnpublishedCited by 1 opinion

1Opinion of the Court

JORDON JAY FINGAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fingar v. Commissioner

Tax Ct. Dkt. No. 1507-95

United States Tax Court

T.C. Memo 1997-557; 1997 Tax Ct. Memo LEXIS 641; 74 T.C.M. (CCH) 1409; T.C.M. (RIA) 97557;

December 22, 1997, Filed

Decision will be entered under Rule 155.

Jordon Jay Fingar, pro se.

John T. Lortie, Avarian R. McKendrick, and Marjorie Desporte-Bryan (specially recognized), for respondent.

PARR, JUDGE.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, JUDGE: Respondent determined deficiencies in, and additions to, petitioner's Federal income taxes as…

2Cases cited15 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. Neely v. CommissionerUnited States Tax Court · 1985

10 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Patrick E. Catalano v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001

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