Legal Opinion
Jenkins v. Comm'r
United States Tax Court
Decided June 28, 2012No. Docket No. 17548-10UnpublishedCited by 1 opinion
1Opinion of the Court
DANIEL W. JENKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jenkins v. Comm'r
Docket No. 17548-10
United States Tax Court
T.C. Memo 2012-181; 2012 Tax Ct. Memo LEXIS 179; 103 T.C.M. (CCH) 1959;
June 28, 2012, Filed
Decision will be entered under Rule 155.
Daniel W. Jenkins, Pro se.
Thomas Alan Friday, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: On April 30, 2010, respondent issued notices of deficiency in which he determined the following deficiencies and additions to tax with respect to petitioner's Federal income tax:
Additions to tax
Year
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Brinkley v. Comm'rUnited States Tax Court · 2014