Legal Opinion
Rooney v. Comm'r
United States Tax Court
Decided January 18, 2011No. Docket No. 13430-07UnpublishedCited by 1 opinion
1Opinion of the Court
DARRELL ROONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rooney v. Comm'r
Docket No. 13430-07
United States Tax Court
T.C. Memo 2011-14; 2011 Tax Ct. Memo LEXIS 29; 101 T.C.M. (CCH) 1039;
January 18, 2011, Filed
Decision will be entered under Rule 155.
Brent E. Vallens, for petitioner.
Scott B. Burkholder, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a $6,460 1 deficiency in petitioner's 2003 Federal income tax. Petitioner timely filed a petition contesting respondent's determination. After concessions 2 the issues…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Isaacs v. Comm'rUnited States Tax Court · 2015