Legal Opinion
Robin J. Fowler v. Commissioner
United States Tax Court
Decided September 9, 2020No. 12810-18Published
1Opinion of the Court
155 T.C. No. 7
UNITED STATES TAX COURT ROBIN J. FOWLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12810-18. Filed September 9, 2020. P efiled his 2013 tax return on October 15, 2014, which R’s software reviewed and rejected for failure to include an Identity Protection Personal Identification Number (IP PIN). P refiled his 2013 tax return with an IP PIN on April 30, 2015; R’s software reviewed and accepted the return. Thereafter, R sent P a notice of deficiency for the 2013 tax year on April 5, 2018. R moved for partial summary judgment, and P cross-moved for…
2Cases cited22 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Beard v. Comm'rUnited States Tax Court · 1984
17 more not listed; retrieve them via the Exa API.