Legal Opinion
Long v. Comm'r
United States Tax Court
Decided October 21, 2013No. Docket No. 26552-10Unpublished
1Opinion of the Court
PHILIP D. LONG a.k.a. PHIL LONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Long v. Comm'r
Docket No. 26552-10
United States Tax Court
T.C. Memo 2013-233; 2013 Tax Ct. Memo LEXIS 237; 106 T.C.M. (CCH) 409;
October 21, 2013, Filed
Decision will be entered for respondent.
Philip D. Long, Pro se.
Kimberly A. Daigle, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM FINDINGS OF FACT AND OPINION
MORRISON, Judge: The respondent issued a notice of deficiency determining a $1,430,743 deficiency in the petitioner's federal income tax and a $286,148.60 accuracy-related penalty under section…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
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