Legal Opinion

VERMA v. COMMISSIONER

United States Tax Court

Decided June 6, 2001No. 2707-00Unpublished

1Opinion of the Court

ANAND K. VERMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

VERMA v. COMMISSIONER

No. 2707-00

United States Tax Court

T.C. Memo 2001-132; 2001 Tax Ct. Memo LEXIS 157; 81 T.C.M. (CCH) 1720;

June 6, 2001, Filed

Decision will be entered for respondent.

Anand K. Verma, pro se.

Innessa Glazman, for respondent.

Panuthos, Peter J.

PANUTHOS

MEMORANDUM FINDINGS OF FACT AND OPINION

PANUTHOS, CHIEF SPECIAL TRIAL JUDGE: Respondent determined deficiencies in petitioner's Federal income taxes of $ 1,583 and $ 2,278 for taxable years 1996 and 1997, respectively. Unless otherwise indicated, section…

2Cases cited28 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943

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