Legal Opinion
Perkins v. Comm'r
United States Tax Court
Decided August 29, 2011No. Docket No. 18240-09UnpublishedCited by 1 opinion
1Opinion of the Court
MATTHEW R. PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perkins v. Comm'r
Docket No. 18240-09.
United States Tax Court
T.C. Memo 2011-207; 2011 Tax Ct. Memo LEXIS 207; 102 T.C.M. (CCH) 200;
August 29, 2011, Filed
Decision will be entered for respondent.
Matthew R. Perkins, Pro se.
Alicia A. Mazurek, for respondent.
HAINES, Judge.
HAINES
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Petitioner petitioned the Court for redetermination of a deficiency of $15,265 and an addition to tax under section 6654(a)1 of $145 for 2007. The primary issue for decision after concessions is…
2Cases cited12 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
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Laue v. Comm'rUnited States Tax Court · 2012