Legal Opinion
Maciel v. Comm'r
United States Tax Court
Decided February 4, 2004No. 7802-00UnpublishedCited by 2 opinions
1Opinion of the Court
GEORGE MACIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maciel v. Comm'r
No. 7802-00
United States Tax Court
T.C. Memo 2004-28; 2004 Tax Ct. Memo LEXIS 29; 87 T.C.M. (CCH) 881;
February 4, 2004, Filed
Judgment entered in favor of Respondent and against Petitioner. Court ruled Petitioner fraudulently underpaid taxes.
[Appendices omitted]
David M. Kirsch, for petitioner.
G. Michelle Ferreira and Charlotte A. Mitchell, for respondent.
Ruwe, Robert P.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and…
2Cases cited73 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
68 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- George MacIel v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2007
- MacIel v. CirCourt of Appeals for the Ninth Circuit · 2007