Legal Opinion
Moore v. Comm'r
United States Tax Court
Decided August 16, 2011No. Docket No. 23193-09UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES F. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moore v. Comm'r
Docket No. 23193-09.
United States Tax Court
T.C. Memo 2011-200; 2011 Tax Ct. Memo LEXIS 199; 102 T.C.M. (CCH) 180;
August 16, 2011, Filed
Decision will be entered under Rule 155.
Keith Wolak, for petitioner.
K. Elizabeth Kellyand Mayer Y. Silber, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of $4,087 in petitioner's 2006 Federal income tax. After a concession by respondent,1 the sole issue for decision is whether payments of…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- White v. WhiteIndiana Court of Appeals · 1975
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Moore v. Comm'rUnited States Tax Court · 2011