Legal Opinion
BRIGGSDANIELS v. COMMISSIONER
United States Tax Court
Decided December 27, 2001No. 18569-99Unpublished
1Opinion of the Court
JAMES EDWARD BRIGGSDANIELS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BRIGGSDANIELS v. COMMISSIONER
No. 18569-99
United States Tax Court
T.C. Memo 2001-321; 2001 Tax Ct. Memo LEXIS 356; 82 T.C.M. (CCH) 1009;
December 27, 2001, Filed
Decision entered for respondent.
James Edward Briggsdaniels, pro se.
Mathew A. Mendizabal and James A. Whitten, for respondent.
Beghe, Renato
BEGHE
MEMORANDUM OPINION
BEGHE, Judge: Respondent determined deficiencies in petitioner's Federal income tax of $ 3,018 for 1997 and $ 3,760 for 1998. The issues for decision are: (1) Whether petitioner is entitled to…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Blanco v. CommissionerUnited States Tax Court · 1971
- Stanley J. Trohimovich and Anna Mae Trohimovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- James L. Smith and Carolyn S. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Lutter v. CommissionerUnited States Tax Court · 1974
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