Legal Opinion

Guillo v. Commissioner

United States Tax Court

Decided February 3, 1998No. Tax Ct. Dkt. No. 24225-95UnpublishedCited by 1 opinion

HELD: Respondent's motion for summary judgment is granted, and for 1986 through 1990, petitioner is liable for Federal income and self-employment taxes on unreported income and for additions to tax under secs. 6651 and 6654, I.R.C.

1Opinion of the Court

JOSEPH L. GUILLO, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Guillo v. Commissioner

Tax Ct. Dkt. No. 24225-95

United States Tax Court

T.C. Memo 1998-40; 1998 Tax Ct. Memo LEXIS 40; 75 T.C.M. (CCH) 1689; T.C.M. (RIA) 98040;

February 3, 1998, Filed

An appropriate order and decision for respondent will be entered.

HELD: Respondent's motion for summary judgment is granted, and for 1986 through 1990, petitioner is liable for Federal income and self-employment taxes on unreported income and for additions to tax under secs. 6651 and 6654, I.R.C.

Joseph L. Guillo, Sr., pro se.

Rachael J.…

2Cases cited5 opinions

  1. Doncaster v. CommissionerUnited States Tax Court · 1981
  2. Marshall v. CommissionerUnited States Tax Court · 1985
  3. Morrison v. CommissionerUnited States Tax Court · 1983
  4. Frazier v. CommissionerUnited States Tax Court · 1988
  5. Piscatelli v. CommissionerUnited States Tax Court · 1975

3Cited by1 opinion

  1. Mescalero Apache Tribe v. Comm'rUnited States Tax Court · 2017

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