Legal Opinion

Jones v. Commissioner

United States Tax Court

Decided November 29, 1988No. Docket No. 33259-87UnpublishedCited by 3 opinions

1Opinion of the Court

ALLAN G. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jones v. Commissioner

Docket No. 33259-87.

United States Tax Court

T.C. Memo 1988-542; 1988 Tax Ct. Memo LEXIS 571; 56 T.C.M. (CCH) 724; T.C.M. (RIA) 88542;

November 29, 1988.

Allan G. Jones, pro se.

Timothy Sinnott, for the respondent.

PATE

MEMORANDUM FINDINGS OF FACT AND OPINION

PATE, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rule 180 et seq. 1

Respondent determined deficiencies and additions to petitioner's Federal income tax for the years…

2Cases cited29 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Eisner v. MacOmberSupreme Court of the United States · 1920
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  5. Commissioner v. GroetzingerSupreme Court of the United States · 1987

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

3Cited by3 opinions

  1. Skye Bassett v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
  2. Stine v. United StatesUnited States Court of Federal Claims · 2012
  3. Skye Bassett v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995

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