Legal Opinion

Fitzpatrick v. Comm'r

United States Tax Court

Decided November 2, 2016No. Docket No. 9433-13LUnpublished

1Opinion of the Court

CHRISTINA M. FITZPATRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fitzpatrick v. Comm'r

Docket No. 9433-13L.

United States Tax Court

T.C. Memo 2016-199; 2016 Tax Ct. Memo LEXIS 196; 112 T.C.M. (CCH) 481;

November 2, 2016, Filed

Decision will be entered for petitioner.

Keith H. Johnson, Adam L. Heiden, and Michael P. Tyson, for petitioner.

Anne M. Craig, Lauren B. Epstein, and Peter T. McCary, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: This case arises from a petition for judicial review filed in response to a Notice of Determination…

2Cases cited14 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Goza v. CommissionerUnited States Tax Court · 2000
  4. Sego v. CommissionerUnited States Tax Court · 2000
  5. Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979

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