Legal Opinion

Curci v. Comm'r

United States Tax Court

Decided November 28, 2005No. 1495-04UnpublishedCited by 1 opinion

1Opinion of the Court

ROBERT C. CURCI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Curci v. Comm'r

No. 1495-04

United States Tax Court

T.C. Memo 2005-273; 2005 Tax Ct. Memo LEXIS 266; 90 T.C.M. (CCH) 528;

November 28, 2005, Filed

Robert C. Curci, pro se.

Shawna A. Early, for respondent.

Marvel, L. Paige

L. PAIGE MARVEL

MEMORANDUM OPINION

MARVEL, Judge: This matter is before the Court on respondent's motion to dismiss for lack of prosecution.

Background

Petitioner did not file Federal income tax returns for 1997, 1998, 2000, and 2001. By a notice of deficiency dated October 28, 2003, respondent determined…

2Cases cited7 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Branerton Corp. v. CommissionerUnited States Tax Court · 1974
  3. Swain v. Comm'rUnited States Tax Court · 2002
  4. Dusha v. CommissionerUnited States Tax Court · 1984
  5. Funk v. Comm'rUnited States Tax Court · 2004

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

3Cited by1 opinion

  1. Silver v. Comm'rUnited States Tax Court · 2008

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