Legal Opinion

Dickerson v. Commissioner

United States Tax Court

Decided March 6, 2001No. 24540-97Unpublished

1Opinion of the Court

DEBRA SUSAN DICKERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dickerson v. Commissioner

No. 24540-97

United States Tax Court

T.C. Memo 2001-53; 2001 Tax Ct. Memo LEXIS 63; 81 T.C.M. (CCH) 1253; T.C.M. (RIA) 54264;

March 6, 2001, Filed

Decision will be entered under Rule 155.

Debra Susan Dickerson, pro se.

Charles Pillitteri, for respondent.

Armen, Robert N., Jr.

ARMEN

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, SPECIAL TRIAL JUDGE: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1995 in the amount of $ 5,109.

After concessions by the…

2Cases cited26 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. United States v. BurkeSupreme Court of the United States · 1992
  4. Commissioner v. SchleierSupreme Court of the United States · 1995
  5. Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965

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