Legal Opinion
Stewart v. Comm'r
United States Tax Court
Decided September 12, 2005No. 10829-04UnpublishedCited by 1 opinion
1Opinion of the Court
CHAY R. STEWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stewart v. Comm'r
No. 10829-04
United States Tax Court
T.C. Memo 2005-212; 2005 Tax Ct. Memo LEXIS 212; 90 T.C.M. (CCH) 269;
September 12, 2005, Filed
Chay R. Stewart, pro se.
Lorraine D. Masano and Francis C. Mucciolo, for respondent.
Colvin, John O.
JOHN O. COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in petitioner's income tax of $ 53,524 for 2000 and $ 81,458 for 2001 and that petitioner is liable for additions to tax for failure to file under section 6651(a)(1) of $ 13,381…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Laing v. United StatesSupreme Court of the United States · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010