Legal Opinion
Stein v. Comm'r
United States Tax Court
Decided May 24, 2004No. 10970-01LUnpublishedCited by 9 opinions
1Opinion of the Court
MICHAEL STEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stein v. Comm'r
No. 10970-01L
United States Tax Court
T.C. Memo 2004-124; 2004 Tax Ct. Memo LEXIS 124; 87 T.C.M. (CCH) 1358;
May 24, 2004, Filed
Decision was entered for respondent.
Michael Stein, pro se.
John Aletta, for respondent.
Beghe, Renato
BEGHE
MEMORANDUM OPINION
BEGHE, Judge: Petitioner failed to file timely Federal income tax returns for 1992, 1993, and 1994. Respondent filed "substitutes for return" 1 (SFRs) for those years, mailed petitioner statutory notices of deficiency to which he never responded, and thereafter…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Lunsford v. Comm'rUnited States Tax Court · 2001
16 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Golub v. Comm'rUnited States Tax Court · 2008
- Minemyer v. Comm'rUnited States Tax Court · 2012
- Balsamo v. Comm'rUnited States Tax Court · 2012
- Black v. Comm'rUnited States Tax Court · 2011
- Bruce v. Comm'rUnited States Tax Court · 2007
4 more not listed; retrieve them via the Exa API.