Legal Opinion
Moran v. Comm'r
United States Tax Court
Decided March 30, 2005No. 11586-01UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN F. MORAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moran v. Comm'r
No. 11586-01
United States Tax Court
T.C. Memo 2005-66; 2005 Tax Ct. Memo LEXIS 64; 89 T.C.M. (CCH) 962;
March 30, 2005, Filed
John F. Moran, pro se.
Gerald A. Thorpe, for respondent.
Ruwe, Robert P.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies, penalties, and additions with respect to petitioner's Federal income tax as follows:
Additions to Tax
Year Deficiency Sec. 6653(b)(1) Sec. 6661 ____ __________ _______________ _________
1988 $ 47,881 $ 37,298 $ 11,970
Addition to…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Petzoldt v. CommissionerUnited States Tax Court · 1989
18 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- D'Re I. Stergios, f.k.a. D'Re I. Murray, and James M. Murray, Intervenor v. CommissionerUnited States Tax Court · 2009
- Hammond v. Comm'rUnited States Tax Court · 2011