Legal Opinion
Soltis v. Commissioner
United States Tax Court
Decided May 31, 1994No. Docket No. 12663-93Unpublished
1Opinion of the Court
ROBERT ALAN SOLTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Soltis v. Commissioner
Docket No. 12663-93
United States Tax Court
T.C. Memo 1994-246; 1994 Tax Ct. Memo LEXIS 246; 67 T.C.M. (CCH) 3034;
May 31, 1994, Filed
Robert Alan Soltis, pro se.
For respondent: Eric Swensen.
BUCKLEY
BUCKLEY
MEMORANDUM OPINION
BUCKLEY, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) (3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in petitioner's 1988 Federal income tax in the amount of $ 1,050.
The deficiency determination by respondent arose…
2Cases cited9 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Woods v. CommissionerUnited States Tax Court · 1989
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
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