Legal Opinion
Timmins v. Comm'r
United States Tax Court
Decided May 23, 2017No. Docket No. 8454-16UnpublishedCited by 1 opinion
1Opinion of the Court
GEORGE E. TIMMINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Timmins v. Comm'r
Docket No. 8454-16
United States Tax Court
T.C. Memo 2017-86; 2017 Tax Ct. Memo LEXIS 86; 113 T.C.M. (CCH) 1412;
May 23, 2017, Filed
An appropriate order and decision will be entered for respondent.
George E. Timmins, Pro se.
William J. Gregg, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: With respect to petitioner's Federal income tax for 2013, the Internal Revenue Service (IRS or respondent) determined a deficiency of $994 attributable to petitioner's failure to report as gross…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Tokarski v. CommissionerUnited States Tax Court · 1986
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3Cited by1 opinion
- Mark A. Kelly and Vanessa C. KellyUnited States Bankruptcy Court, N.D. New York · 2021