Ronald E. Smalldridge v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
1Opinion of the Court
McWILLIAMS, Circuit Judge.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.
Ronald E. Smalldridge, the taxpayer, did not file any federal income tax returns for the years 1977 through 1981. However, for those five years, taxpayer’s employer withheld taxes, transmitting such withholdings, together with other wage information, to the United…
2Cases cited6 opinions
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Hartman v. CommissionerUnited States Tax Court · 1975
- United States v. Thomas E. VerkuilenCourt of Appeals for the Seventh Circuit · 1982
- Tucker v. United StatesUnited States Court of Claims · 1985
- Conovitz v. Comm'rUnited States Tax Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Cabirac v. Comm'rUnited States Tax Court · 2003
- Roat v. CommissionerCourt of Appeals for the Ninth Circuit · 1988
- Millsap v. CommissionerUnited States Tax Court · 1988
- Phillips v. CommissionerUnited States Tax Court · 1987
- Rader v. CommissionerUnited States Tax Court · 2014
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