Legal Opinion
Detsel J. Parkinson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 4, 1981No. 79-7605PublishedCited by 33 opinions
1Per curiam
In 1975 Parkinson filed income tax returns for the years 1972, 1973, and 1974. The returns did not reflect any income for the years in question, but did include numerous constitutional challenges to the income tax system. The Commissioner reconstructed Parkinson’s tax liabilities from bank records and other third party records and assessed deficiencies and penalties for the three years in question. Parkinson, without the assistance of counsel, petitioned the Tax Court for a redetermination. The Commissioner then moved for summary judgment pursuant to Tax Court Rule 121(b). Following the…
2Cases cited3 opinions
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Hilaire P. Coussement v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Estelle D. Deininger v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
3Cited by33 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Jose Francisco Nunes v. John Ashcroft, United States Attorney GeneralCourt of Appeals for the Ninth Circuit · 2004
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Jose Francisco Nunes v. John Ashcroft, United States Attorney GeneralCourt of Appeals for the Ninth Circuit · 2003
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