Legal Opinion
Hawkins v. Comm'r
United States Tax Court
Decided June 20, 2003No. 10747-01UnpublishedCited by 5 opinions
1Opinion of the Court
MICHAEL T. HAWKINS AND JANINE M. HANSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hawkins v. Comm'r
No. 10747-01
United States Tax Court
T.C. Memo 2003-181; 2003 Tax Ct. Memo LEXIS 181; 85 T.C.M. (CCH) 1530;
June 20, 2003, Filed
Petitioners' motion to dismiss for lack of jurisdiction denied. Respondent's motion for summary judgment granted. Respondent's motion to impose penalty denied.
Michael T. Hawkins and Janine M. Hansen, pro sese.
Alan J. Tomsic, for respondent.
Wolfe, Norman H.
WOLFE
MEMORANDUM OPINION
WOLFE, Special Trial Judge: This matter is before the Court on petitioners'…
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
- City of Boerne v. FloresSupreme Court of the United States · 1997
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
- Hill v. ColoradoSupreme Court of the United States · 2000
36 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re IFC Credit Corp.Court of Appeals for the Seventh Circuit · 2011
- Sara Sirotzky v. New York Stock Exchange and Sanford C. Bernstein & Co., Inc.Court of Appeals for the Seventh Circuit · 2003
- Hawkins v. Comm'rUnited States Tax Court · 2008
- Sirotzky, Sara v. NY Stock ExchangeCourt of Appeals for the Seventh Circuit · 2003
- Worsham v. Comm'rUnited States Tax Court · 2012