Legal Opinion

Bullock v. Comm'r

United States Tax Court

Decided November 6, 2017No. Docket No. 7187-16Unpublished

1Opinion of the Court

FLOETTA BULLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bullock v. Comm'r

Docket No. 7187-16.

United States Tax Court

T.C. Memo 2017-219; 2017 Tax Ct. Memo LEXIS 216;

November 6, 2017, Filed

Decision will be entered for petitioner.

FloEtta Bullock, Pro se.

Jason T. Scott and Michael Skeen, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined a deficiency in petitioner's Federal income tax of $2,038 for the 2013 tax year.

The issue for decision is whether petitioner received $8,164 in cancellation of indebtedness (COD)…

2Cases cited16 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. United States v. Kirby Lumber CoSupreme Court of the United States · 1931
  4. Dixie Dairies Corp. v. CommissionerUnited States Tax Court · 1980
  5. Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973

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