Legal Opinion

Doherty v. Comm'r

United States Tax Court

Decided May 14, 2009No. 6883-06Unpublished

1Opinion of the Court

KEVIN T. DOHERTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doherty v. Comm'r

No. 6883-06

United States Tax Court

T.C. Memo 2009-99; 2009 Tax Ct. Memo LEXIS 98; 97 T.C.M. (CCH) 1512;

May 14, 2009., Filed

Snyder v. Comm'r, T.C. Memo 2009-97, 2009 Tax Ct. Memo LEXIS 97 (T.C., 2009)

Kevin T. Doherty, Pro se.

Catherine S. Tyson, for respondent.

Marvel, L. Paige

PAIGE L. MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Respondent determined deficiencies with respect to petitioner's Federal income tax of $ 26,455 for 2000 and $ 5,327 for 2001. The issues for decision are: (1)…

2Cases cited9 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. Commissioner v. GroetzingerSupreme Court of the United States · 1987
  3. Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
  4. Securities and Exchange Commission v. Paul S. Rubera, Securities and Exchange Commission v. Paul S. RuberaCourt of Appeals for the Ninth Circuit · 2003
  5. Arevalo v. CommissionerCourt of Appeals for the Fifth Circuit · 2006

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