Legal Opinion

Jones v. Comm'r

United States Tax Court

Decided August 22, 2006No. 14608-04Unpublished

1Opinion of the Court

THOMAS R. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jones v. Comm'r

No. 14608-04

United States Tax Court

T.C. Memo 2006-176; 2006 Tax Ct. Memo LEXIS 178; 92 T.C.M. (CCH) 168; RIA TM 56597;

August 22, 2006, Filed

Thomas R. Jones, pro se.

Susan S. Hu and Edwin A. Herrera, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined a deficiency in petitioner's 2000 Federal income tax and additions to tax as follows:

Additions to Tax

________________

Deficiency Sec. 6651(a)(1) Sec. 6654(a)__________ _______________…

2Cases cited19 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. United States v. BoyleSupreme Court of the United States · 1985
  4. Hradesky v. CommissionerUnited States Tax Court · 1975
  5. Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976

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