Legal Opinion
Kubon v. Comm'r
United States Tax Court
Decided April 4, 2005No. 1795-04LUnpublishedCited by 5 opinions
1Opinion of the Court
W. JAMES KUBON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kubon v. Comm'r
No. 1795-04L
United States Tax Court
T.C. Memo 2005-71; 2005 Tax Ct. Memo LEXIS 71; 89 T.C.M. (CCH) 1001;
April 4, 2005, Filed
W. James Kubon, pro se.
Gavin L. Greene, for respondent.
Haines, Harry A.
Haines
MEMORANDUM OPINION
HAINES, Judge: This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121 and to impose a penalty under section 6673. 1
Background
At the time of the filing of the petition, petitioner resided in San Jose, California.
On his 1999 tax return, petitioner…
2Cases cited23 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Wnuck v. CommissionerUnited States Tax Court · 2011
- Lindberg v. Comm'rUnited States Tax Court · 2010
- Harp v. Comm'rUnited States Tax Court · 2007
- Meyer v. Comm'rUnited States Tax Court · 2013
- Pate v. Comm'rUnited States Tax Court · 2007