Legal Opinion

Glover v. Comm'r

United States Tax Court

Decided October 20, 2010No. Docket Nos. 1350-08, 3931-08, 5031-08UnpublishedCited by 4 opinions

1Opinion of the Court

PHILIP S. GLOVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Glover v. Comm'r

Docket Nos. 1350-08, 3931-08, 5031-08.

United States Tax Court

T.C. Memo 2010-228; 2010 Tax Ct. Memo LEXIS 262; 100 T.C.M. (CCH) 342;

October 20, 2010, Filed

Decisions will be entered for respondent.

Philip S. Glover, Pro se.

Timothy B. Heavner, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM OPINION

PARIS, Judge: Respondent issued separate notices of deficiency for tax years 2004, 2005, and 2006 (the tax years at issue), determining deficiencies in petitioner's income tax and additions to tax under sections…

2Cases cited35 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. Hernandez v. CommissionerSupreme Court of the United States · 1989
  5. United States v. LeeSupreme Court of the United States · 1982

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

3Cited by4 opinions

  1. Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
  2. Biggers v. Internal Revenue ServiceDistrict Court, M.D. Tennessee · 2016
  3. Niski v. Comm'rUnited States Tax Court · 2017
  4. Salina Jivani v. CommissionerUnited States Tax Court · 2018

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