Legal Opinion
OSBORNE v. COMMISSIONER
United States Tax Court
Decided January 10, 2002No. 5964-00UnpublishedCited by 2 opinions
1Opinion of the Court
KEVIN P. OSBORNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
OSBORNE v. COMMISSIONER
No. 5964-00
United States Tax Court
T.C. Memo 2002-11; 2002 Tax Ct. Memo LEXIS 10; 83 T.C.M. (CCH) 1083;
January 10, 2002, Filed
Decision will be entered for respondent with respect to the deficiencies and for petitioner with respect to the penalties.
Kevin P. Osborne, pro se.
Peter C. Rock, for respondent.
Dinan, Daniel J.
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income taxes of $ 10,267 and $ 11,057, and penalties under section…
2Cases cited3 opinions
- Metra Chem Corp. v. CommissionerUnited States Tax Court · 1987
- Brenner v. CommissionerUnited States Tax Court · 1974
- Crawford v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by2 opinions
- MCKEE v. COMMISSIONERUnited States Tax Court · 2005
- Ugorji Timothy Wilson Onyeani v. CommissionerUnited States Tax Court · 2020