Legal Opinion
ALDEA v. COMMISSIONER
United States Tax Court
Decided April 12, 2000No. 19523-98UnpublishedCited by 1 opinion
1Opinion of the Court
DANIELA ALDEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ALDEA v. COMMISSIONER
No. 19523-98
United States Tax Court
T.C. Memo 2000-136; 2000 Tax Ct. Memo LEXIS 162; 79 T.C.M. (CCH) 1917;
April 12, 2000, Filed
Decision will be entered under Rule 155.
Daniela Aldea, pro se.
Jeremy McPherson, for respondent.
Dean, John F.
DEAN
MEMORANDUM OPINION
DEAN, SPECIAL TRIAL JUDGE: Respondent determined a deficiency of $ 1,230 in petitioner's 1995 Federal income taxes. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- D'Avanzo v. United StatesUnited States Court of Federal Claims · 2005