Legal Opinion
Jon D. Adams v. Commissioner
United States Tax Court
Decided August 12, 2019No. 17289-18Unpublished
1Opinion of the Court
T.C. Memo. 2019-99
UNITED STATES TAX COURT JON D. ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17289-18. Filed August 12, 2019. James G. McGee, Jr., for petitioner. Ardney J. Boland III and Susan S. Canavello, for respondent. MEMORANDUM OPINION URDA, Judge: In 1999 petitioner, Jon D. Adams, sold Secrets Cabaret (Secrets) in Jackson, Mississippi, but did not fully account for the sale on his 1999 Federal income tax return--original or amended. This particular secret did not keep, and Mr. Adams faced first criminal prosecution (for false statements on an amended…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Woodral v. CommissionerUnited States Tax Court · 1999
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