Legal Opinion
Nino v. Comm'r
United States Tax Court
Decided December 21, 2009No. 27645-07UnpublishedCited by 2 opinions
1Opinion of the Court
HENRY NINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nino v. Comm'r
No. 27645-07
United States Tax Court
T.C. Memo 2009-293; 2009 Tax Ct. Memo LEXIS 302; 98 T.C.M. (CCH) 621;
December 21, 2009, Filed
Nino v. Comm'r, T.C. Memo 2006-59, 2006 Tax Ct. Memo LEXIS 58 (T.C., 2006)
Henry Nino, Pro se.
Timothy S. Murphy, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM OPINION
VASQUEZ, Judge: For 2004 and 2005 respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:
*3*Additions to Tax
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6651(a)(2)
Sec. 6654(a)
2…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. RylanderSupreme Court of the United States · 1983
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kupersmit v. Comm'rUnited States Tax Court · 2016
- Mottahedeh v. Comm'rUnited States Tax Court · 2014