Legal Opinion

Molina v. Comm'r

United States Tax Court

Decided November 10, 2004No. 4026-03LUnpublished

1Opinion of the Court

ISABEL MOLINA AND ISAAC MOLINA, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Molina v. Comm'r

No. 4026-03L

United States Tax Court

T.C. Memo 2004-258; 2004 Tax Ct. Memo LEXIS 271; 88 T.C.M. (CCH) 441; 34 Employee Benefits Cas. (BNA) 2280;

November 10, 2004, Filed

Parties were directed to submit computations showing correct amount of petitioners' tax liability for 2000.

Isabel Molina & Isaac Molina, Jr., pro sese.

Abbey B. Garber, Alvin A. Ohm, and Kathryn Patterson, for respondent.

Vasquez, Juan F.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Pursuant to section…

2Cases cited6 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Montgomery v. Comm'rUnited States Tax Court · 2004
  4. F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
  5. KTA-Tator, Inc. v. CommissionerUnited States Tax Court · 1997

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