Legal Opinion

Green v. Commissioner

United States Tax Court

Decided April 7, 1993No. Docket No. 1405-91UnpublishedCited by 4 opinions

1Opinion of the Court

JOHN O. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Green v. Commissioner

Docket No. 1405-91

United States Tax Court

T.C. Memo 1993-152; 1993 Tax Ct. Memo LEXIS 154; 65 T.C.M. (CCH) 2347;

April 7, 1993, Filed

Decision will be entered under Rule 155.

John O. Green, pro se.

For respondent: William R. Leighton and James G. Macdonald.

HAMBLEN

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Chief Judge: By statutory notice of deficiency dated October 31, 1990, respondent determined a deficiency in petitioner's Federal income tax and additions to tax as follows:

Additions to Tax

Yea…

2Cases cited66 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. Helvering v. MitchellSupreme Court of the United States · 1938
  5. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932

61 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2023
  2. Pizzuto v. Internal Revenue Service (In Re Pizzuto)United States Bankruptcy Court, D. New Jersey · 2008
  3. Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2022
  4. Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2019

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