Legal Opinion

Nix v. Comm'r

United States Tax Court

Decided November 1, 2012No. Docket Nos. 7392-09, 24620-09Unpublished

1Opinion of the Court

JOHN H. NIX III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nix v. Comm'r

Docket Nos. 7392-09, 24620-09

United States Tax Court

T.C. Memo 2012-304; 2012 Tax Ct. Memo LEXIS 306; 104 T.C.M. (CCH) 523;

November 1, 2012, Filed

An appropriate order will be issued, and decisions will be entered under Rule 155.

John H. Nix III, Pro se.

Randall B. Childs and Robert Walter Dillard, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: On December 31, 2008, respondent issued to petitioner a notice of deficiency which determined a Federal income tax deficiency of…

2Cases cited23 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Beaver v. CommissionerUnited States Tax Court · 1970
  3. Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
  4. Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
  5. Beard v. Comm'rUnited States Tax Court · 1984

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