Legal Opinion
Bussell v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 28, 2007No. 05-77243PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM **
Letantia Bussell appeals pro se from the tax court’s decision, after a bench trial, upholding a deficiency and fraud penalty determination for the tax year 1996. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We affirm.
The tax court did not clearly err by finding that Bussell received a taxable dividend in 1996 because the finding was sup*771ported by ample evidence in the record. See P.R. Farms, Inc. v. Comm’r, 820 F.2d 1084, 1086-87 (9th Cir.1987) (reviewing findings for clear error and affirming finding of a dividend where record supported determination).
Bussell contends…
2Cases cited7 opinions
- Samuel Martinez-Serrano v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1996
- Lawrence Hamilton v. State Farm Fire & Casualty Company, an Illinois Corporation David's Restaurant SupplyCourt of Appeals for the Ninth Circuit · 2001
- Adriana International Corp. v. ThoerenCourt of Appeals for the Ninth Circuit · 1990
- Alan B. Karme and Laila M. Karme v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Frank Ackley and Steven Cole v. Western Conference of TeamstersCourt of Appeals for the Ninth Circuit · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bussell v. Comm'rUnited States Tax Court · 2008
- Barrow v. Comm'rUnited States Tax Court · 2008
- Loren-Maltese v. Comm'rUnited States Tax Court · 2012
- Wells v. Comm'rUnited States Tax Court · 2010
- Bussell v. Comm'rUnited States Tax Court · 2008
2 more not listed; retrieve them via the Exa API.