Legal Opinion
Tinsman v. Commissioner
Court of Appeals for the Eighth Circuit
Decided June 19, 2001No. 00-4058UnpublishedCited by 3 opinions
1Per curiam
Anthony Tinsman appeals from the decision of the United States Tax Court 1 that there were deficiencies in his federal income tax for 1994, 1995, and 1996 totaling $3,029.00, and delinquency penalties for those years totaling $757.23. Tinsman v. Commissioner, 79 T.C.M. (CCH) 1529, 2000 WL 199334 (Feb. 22, 2000). We affirm.
In January 1998, the Commissioner of Internal Revenue issued Mr. Tinsman a Notice of Deficiency for the years 1994, 1995, and 1996, based on unreported income. The 1994 unreported income noted was an IRA distribution. The 1995 and 1996 unreported income noted was wages.…
2Cases cited3 opinions
- Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Tinsman v. CommissionerUnited States Tax Court · 2000
3Cited by3 opinions
- McKinnon v. Comm'rUnited States Tax Court · 2013
- Michelle Amy McKinnon v. CommissionerUnited States Tax Court · 2013
- Parr v. Department of RevenueOregon Tax Court · 2004