Legal Opinion

Hukkanen-Campbell v. Commissioner

United States Tax Court

Decided June 12, 2000No. 12371-98Unpublished

1Opinion of the Court

NANCY J. HUKKANEN-CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hukkanen-Campbell v. Commissioner

No. 12371-98

United States Tax Court

T.C. Memo 2000-180; 2000 Tax Ct. Memo LEXIS 219; 79 T.C.M. (CCH) 2122; T.C.M. (RIA) 53909;

June 12, 2000, Filed

Decision will be entered for respondent.

Robert J. Rayburn, III, for petitioner.

Douglas S. Polsky, for respondent.

Gerber, Joel

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, JUDGE: In a notice of deficiency addressed to petitioner, respondent determined a deficiency of $ 17,402 in petitioner's Federal income tax for the year…

2Cases cited29 opinions

  1. Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
  2. Albemarle Paper Co. v. MoodySupreme Court of the United States · 1975
  3. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  4. United States v. BurkeSupreme Court of the United States · 1992
  5. Commissioner v. SchleierSupreme Court of the United States · 1995

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