Legal Opinion

Smith v. Commissioner

Court of Appeals for the Tenth Circuit

Decided January 27, 2012No. 11-9003Unpublished

1Opinion of the Court

ORDER AND JUDGMENT *

PAUL KELLY, JR., Circuit Judge.

Mary Julia Hook, an attorney appearing pro se, appeals from (1) the Tax Court’s decision imposing deficiencies, additions to tax, and penalties based on a stipulated settlement agreement and (2) its orders denying post-trial motions. Exercising jurisdiction under 26 U.S.C. § 7482(a)(1), we affirm.

BACKGROUND

After the Commissioner issued a notice of deficiency asserting deficiencies, additions to tax, and penalties for tax years 2001 to 2005 against Ms. Hook and her husband David Lee Smith, also an attorney, they filed a petition for…

2Cases cited10 opinions

  1. Swift & Co. v. United StatesSupreme Court of the United States · 1928
  2. Mock v. T.G. & Y. Stores Co.Court of Appeals for the Tenth Circuit · 1992
  3. Allender v. Raytheon Aircraft Co.Court of Appeals for the Tenth Circuit · 2006
  4. American Atheists, Inc. v. DavenportCourt of Appeals for the Tenth Circuit · 2010
  5. Norman B. Tapper and Eileen Tapper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985

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