Legal Opinion

Edwards v. Comm'r

United States Tax Court

Decided June 15, 2016No. Docket No. 7329-10UnpublishedCited by 1 opinion

1Opinion of the Court

STEVEN EUGENE EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Edwards v. Comm'r

Docket No. 7329-10

United States Tax Court

T.C. Memo 2016-117; 2016 Tax Ct. Memo LEXIS 115; 111 T.C.M. (CCH) 1565;

June 15, 2016, Filed

Decision will be entered under Rule 155.

Steven Eugene Edwards, Pro se.

Timothy J. Driscoll, Jr., for respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent determined a $1,054,142 deficiency in petitioner's 2000 Federal income tax and a $790,606.50 fraud penalty under section 6663.1 By amended answer, respondent asserted a $202,953…

2Cases cited21 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Montana v. United StatesSupreme Court of the United States · 1979
  3. McCarthy v. United StatesSupreme Court of the United States · 1969
  4. Helvering v. TaylorSupreme Court of the United States · 1935
  5. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955

16 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Bertram Russell v. CommissionerUnited States Tax Court · 2019

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