Legal Opinion
Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 1, 2000No. 98-70930PublishedCited by 46 opinions
1Opinion of the Court
THOMAS, Circuit Judge:
Bobby Welch and his wife Kathleen Newman appeal the tax court’s judgment upholding the assessment of federal income tax deficiencies by the Commissioner of Internal Revenue (“Commissioner”). We have jurisdiction under 26 U.S.C. § 7482, and we affirm.
I
On August 16, 1995, the Commissioner sent Welch and his wife a statutory notice of deficiency determining deficiencies in their federal income tax for the years 1986 through 1990. Welch had not timely filed tax returns for years 1986 through 1989 and did not do so until after the IRS contacted him in 1991. He filed his 1990…
2Cases cited9 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Michael Bloom v. I.C. System, Inc., a Minnesota CorporationCourt of Appeals for the Ninth Circuit · 1992
- Ralph D. Crowley and Frances A. Crowley v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1992
- Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Calloway v. CommissionerUnited States Tax Court · 2010
- Cadle Co. v. King (In Re King)United States Bankruptcy Court, N.D. Oklahoma · 2002
- Lizzie W. Calloway v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2012
- Todd v. Comm'rUnited States Tax Court · 2011
- Frederick Todd, II v. CIRCourt of Appeals for the Fifth Circuit · 2012
41 more not listed; retrieve them via the Exa API.