Legal Opinion
James Gordon Primus v. Commissioner
United States Tax Court
Decided January 7, 2020No. 20640-17SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2020-2
UNITED STATES TAX COURT JAMES GORDON PRIMUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20640-17S. Filed January 7, 2020. James Gordon Primus, pro se. Bryon M. Huang and Gennady Zilberman, for respondent. SUMMARY OPINION COLVIN, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. 1 Section references are to the Internal Revenue Code in effect at all relevant times. We round all monetary amounts to the nearest dollar. Petitioner resided in (continued...)…
2Cases cited8 opinions
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Richmond Television Corp. v. United StatesSupreme Court of the United States · 1965
- Jackson v. CommissionerUnited States Tax Court · 1986
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
- Blitzer v. United StatesUnited States Court of Claims · 1982
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