Legal Opinion
Brock v. Commissioner
United States Tax Court
Decided April 17, 1990No. Docket No. 31332-88UnpublishedCited by 1 opinion
1Opinion of the Court
MARJORIE E. BROCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brock v. Commissioner
Docket No. 31332-88
United States Tax Court
T.C. Memo 1990-197; 1990 Tax Ct. Memo LEXIS 216; 59 T.C.M. (CCH) 433; T.C.M. (RIA) 90197;
April 17, 1990
Marjorie E. Brock, pro se.
Donald P. Krainess, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: This case is before the Court on respondent's motions for entry of decision pursuant to Rule 123(a) 1 and Rule 123(b), and for damages under section 6673.
In his notice of deficiency, respondent determined deficiencies in and additions…
2Cases cited17 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lucia v. CommissionerUnited States Tax Court · 1991