Legal Opinion
Lourdes Puentes v. Commissioner
United States Tax Court
Decided October 27, 2014No. 8751-13Unpublished
1Opinion of the Court
T.C. Memo. 2014-224
UNITED STATES TAX COURT LOURDES PUENTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8751-13. Filed October 27, 2014. Lourdes Puentes, pro se. Audra M. Dineen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION1 LAUBER, Judge: With respect to petitioner’s Federal income tax for 2010, the Internal Revenue Service (IRS or respondent) determined a deficiency in tax of 1 This case was tried before Judge Diane L. Kroupa on March 17, 2014. On June 16, 2014, Judge Kroupa retired from the Court. The Court issued an order informing the parties of her…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Fossum v. FossumCalifornia Court of Appeal · 2011
- Baker v. Comm'rUnited States Tax Court · 2004
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