Legal Opinion

Haller v. Comm'r

United States Tax Court

Decided July 6, 2010No. Docket No. 11448-08UnpublishedCited by 2 opinions

1Opinion of the Court

MATTHIAS HALLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Haller v. Comm'r

Docket No. 11448-08

United States Tax Court

T.C. Memo 2010-147; 2010 Tax Ct. Memo LEXIS 181; 100 T.C.M. (CCH) 9;

July 6, 2010, Filed

Decision will be entered for respondent.

Matthias Haller, Pro se.

Richard J. Hassebrock, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency of $6,323 in petitioner's Federal income tax for his 2003 tax year, a failure to file addition to tax pursuant to section 6651(a)(1) of $373, and a failure to pay addition…

2Cases cited3 opinions

  1. United States v. BrockampSupreme Court of the United States · 1997
  2. Commissioner v. LundySupreme Court of the United States · 1996
  3. Brosi v. Comm'rUnited States Tax Court · 2003

3Cited by2 opinions

  1. Murdock v. United StatesUnited States Court of Federal Claims · 2012
  2. Estate of Rubinstein v. United StatesUnited States Court of Federal Claims · 2011

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