Legal Opinion
Thomas v. Comm'r
United States Tax Court
Decided January 19, 2010No. 17922-08UnpublishedCited by 11 opinions
1Opinion of the Court
JOHN DOUGLAS THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thomas v. Comm'r
No. 17922-08
United States Tax Court
T.C. Memo 2010-11; 2010 Tax Ct. Memo LEXIS 11; 99 T.C.M. (CCH) 1051;
January 19, 2010, Filed
John Douglas Thomas, Pro se.
Heather D. Horton, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $ 1,593 deficiency in petitioner's Federal income tax for 2006. The issues for decision are whether petitioner is entitled to a dependency exemption deduction and a child tax credit for his daughter, S.R.T.…
2Cases cited4 opinions
- Miller v. CommissionerUnited States Tax Court · 2000
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Michaels v. CommissionerUnited States Tax Court · 1986
- Boltinghouse v. Comm'rUnited States Tax Court · 2003
3Cited by11 opinions
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Seeliger v. Comm'rUnited States Tax Court · 2017
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Billy Edward Armstrong and Phoebe J. Armstrong v. CommissionerUnited States Tax Court · 2012
6 more not listed; retrieve them via the Exa API.