Legal Opinion
Moudy v. Commissioner
United States Tax Court
Decided May 4, 1989No. Docket Nos. 35260-85; 1633-87UnpublishedCited by 4 opinions
1Opinion of the Court
JAMES R. MOUDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moudy v. Commissioner
Docket Nos. 35260-85; 1633-87.
United States Tax Court
T.C. Memo 1989-216; 1989 Tax Ct. Memo LEXIS 216; 57 T.C.M. (CCH) 327; T.C.M. (RIA) 89216;
May 4, 1989; As corrected May 9, 1989
James R. Moudy, pro se.
Frank Simmons, and J. Craig Young, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax for the calendar years 1982 and 1983 in the amounts of $ 14,176 and $ 19,821, respectively and an addition to tax under section…
2Cases cited2 opinions
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Bujol v. CommissionerUnited States Tax Court · 1987
3Cited by4 opinions
- Tobler v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1991
- Evans v. Comm'rUnited States Tax Court · 2015
- Jesse A. Linde & Dawn Linde v. CommissionerUnited States Tax Court · 2017
- Linde v. Comm'rUnited States Tax Court · 2017