Legal Opinion
Daniel A. Crooks v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 25, 2006No. 05-1744PublishedCited by 9 opinions
1Opinion of the Court
ORDER
Daniel A. and Deborah D. Crooks, Ohio residents proceeding pro se, appeal a Tax Court order assessing tax deficiencies and penalties against them for tax years 2000 and 2001. See 26 U.S.C. § 7482. The appellants have also filed a motion for summary judgment on appeal. This case has been referred to a panel of the court pursuant to Rule 34(j)(l), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument is not needed. Fed. RApp. P. 34(a).
After the Commissioner assessed tax deficiencies and penalties against the appellants, the appellants filed a…
2Cases cited7 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Thomas Stoutenborough v. National Football League, Inc.Court of Appeals for the Sixth Circuit · 1995
- John D. Upham, and Estate of Marion B. Upham, Deceased, John D. Upham, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Arevalo v. Comm'rUnited States Tax Court · 2005
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Arevalo v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
- Lizzie W. Calloway v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2012
- Audio Technica U.S., Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2020
- Route 231, LLC, John Carr v. Commissioner of IRSCourt of Appeals for the Fourth Circuit · 2016
- Sita v. Comm'rUnited States Tax Court · 2007
4 more not listed; retrieve them via the Exa API.