Legal Opinion
Uscinski v. Comm'r
United States Tax Court
Decided September 19, 2006No. 7831-05UnpublishedCited by 2 opinions
1Opinion of the Court
HENRY JOHN USCINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Uscinski v. Comm'r
No. 7831-05
United States Tax Court
T.C. Memo 2006-200; 2006 Tax Ct. Memo LEXIS 204; 92 T.C.M. (CCH) 285; RIA TM 56626;
September 19, 2006, Filed
Henry John Uscinski, pro se.
Scott A. Hovey, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM OPINION
THORNTON, Judge: This proceeding is before us on respondent's motion for summary judgment. The issues for decision are whether petitioner underreported his 1996 gross income by $ 1,551,863 and whether petitioner is liable for the section 6663…
2Cases cited15 opinions
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Jacklin v. CommissionerUnited States Tax Court · 1982
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- John L. Roth & Deanne M. Roth v. CommissionerUnited States Tax Court · 2017
- Klein v. Comm'rUnited States Tax Court · 2017