Legal Opinion
Olmos v. Comm'r
United States Tax Court
Decided April 9, 2007No. 2232-04UnpublishedCited by 4 opinions
1Opinion of the Court
STEVEN R. OLMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Olmos v. Comm'r
No. 2232-04
United States Tax Court
T.C. Memo 2007-82; 2007 Tax Ct. Memo LEXIS 81; 93 T.C.M. (CCH) 1084;
April 9, 2007, Filed
George E. Harp, for petitioner.
Alisha M. Harper, for respondent.
Haines, Harry A.
Harry A. Haines
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in petitioner's 2001 Federal income tax of $ 43,886 and additions to tax under sections 6651(a)(1) and 6654(a) of $ 10,072 and $ 1,754, respectively. 1 The issues for decision are: (1) Whether petitioner…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Wheeler v. Comm'rUnited States Tax Court · 2006
- United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Harp v. Comm'rUnited States Tax Court · 2007
- Jordan v. Comm'rUnited States Tax Court · 2009
- Henson v. Comm'rUnited States Tax Court · 2014
- Jana Renea Henson v. CommissionerUnited States Tax Court · 2014