Legal Opinion

McGee v. Commissioner

United States Tax Court

Decided September 28, 2000No. Nos. 9302-97, 5434-98Unpublished

1Opinion of the Court

CHARLES A. MCGEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McGee v. Commissioner

Nos. 9302-97, 5434-98

United States Tax Court

T.C. Memo 2000-308; 2000 Tax Ct. Memo LEXIS 366; 80 T.C.M. (CCH) 438; T.C.M. (RIA) 54067;

September 28, 2000, Filed

Decisions will be entered under Rule 155.

Charles A. McGee, pro se.

Marshall R. Jones and Shuford A. Tucker, Jr., for respondent.

Gerber, Joel

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, JUDGE: In notices of deficiency addressed to petitioner, respondent determined deficiencies in and additions to Federal income tax as follows: 1

IN…

2Cases cited35 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. United States v. BoyleSupreme Court of the United States · 1985
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943

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