Legal Opinion
Clarke v. Commissioner
United States Tax Court
Decided June 18, 1999No. 151-97Unpublished
1Opinion of the Court
DON LAVERNE CLARKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clarke v. Commissioner
No. 151-97
United States Tax Court
T.C. Memo 1999-199; 1999 Tax Ct. Memo LEXIS 238; 77 T.C.M. (CCH) 2188; T.C.M. (RIA) 99199;
June 18, 1999, Filed
Decision will be entered for respondent.
Don Laverne Clarke, pro se.
Anthony Hoefer, for respondent.
Armen, Robert N., Jr.
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in petitioner's Federal income…
2Cases cited6 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Judge v. CommissionerUnited States Tax Court · 1987
- White v. CommissionerUnited States Tax Court · 1990
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
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