Legal Opinion

Good v. Comm'r

United States Tax Court

Decided November 20, 2012No. Docket No. 13413-10UnpublishedCited by 1 opinion

1Opinion of the Court

SANDY GOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Good v. Comm'r

Docket No. 13413-10.

United States Tax Court

T.C. Memo 2012-323; 2012 Tax Ct. Memo LEXIS 324; 104 T.C.M. (CCH) 595;

November 20, 2012, Filed

Decision will be entered under Rule 155.

Sandy Good, Pro se.

Horace Crump, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax under sections 6651(a)(2) and (f) and 6654(a)1 as follows:

Additions to tax

Year

Deficiency

Sec. 6651(a)(2)

Sec. 6651(f)1

Sec.…

2Cases cited71 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. United States v. JanisSupreme Court of the United States · 1976
  5. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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3Cited by1 opinion

  1. Freedom from Religion Foundation, Inc. v. LewDistrict Court, W.D. Wisconsin · 2013

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