Legal Opinion
Minick v. Comm'r
United States Tax Court
Decided January 21, 2010No. 6517-07UnpublishedCited by 4 opinions
1Opinion of the Court
JAMES M. AND JERI L. MINICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Minick v. Comm'r
No. 6517-07
United States Tax Court
T.C. Memo 2010-12; 2010 Tax Ct. Memo LEXIS 12; 99 T.C.M. (CCH) 1054;
January 21, 2010, Filed
James M. and Jeri L. Minick, Pro se.
Michael T. Sargent, for respondent.
Paris, Elizabeth Crewson
CREWSON ELIZABETH PARIS
MEMORANDUM FINDINGS OF FACT AND OPINION
PARIS, Judge: Respondent determined an income tax deficiency of $ 3,628 for petitioners' 2004 tax year.
After concessions, the parties dispute the following: (1) Whether petitioner James M. Minick (Mr. Minick) was…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Lyseng v. Comm'rUnited States Tax Court · 2011
- Liljeberg v. Comm'rUnited States Tax Court · 2017
- Scroggins v. Comm'rUnited States Tax Court · 2011
- Sunderam Krishnan v. CommissionerUnited States Tax Court · 2019