Legal Opinion
Vincent M. Coomes v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 14, 1978No. 77-1024PublishedCited by 16 opinions
1Opinion of the Court
ORDER
This appeal is before a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. Petitioner brings this appeal from an order of the Tax Court denying his motion for reconsideration of an earlier order denying his motion to vacate or revise the court’s decision dismissing his action for lack of prosecution.
Petitioner, who identifies himself as a director of the Universal Christian Church (UCC), a Kentucky corporation, was assessed with a notice of deficiency for the years 1971 and 1972 in the amounts of $949.67 and $2455.99, respectively. The IRS indicated that the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Johnson v. RobisonSupreme Court of the United States · 1974
- Gillette v. United StatesSupreme Court of the United States · 1971
- The King's Garden, Inc. v. Federal Communications Commission and United States of AmericaCourt of Appeals for the D.C. Circuit · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- General Conference of Free Church v. CommissionerUnited States Tax Court · 1979
- Sanford S. Zack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- National Asso. of American Churches v. CommissionerUnited States Tax Court · 1984
- James R. Davis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Davis v. CommissionerCourt of Appeals for the Sixth Circuit · 1978
11 more not listed; retrieve them via the Exa API.