Legal Opinion
Robert P. Wilcox v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 7, 1988No. 87-7312PublishedCited by 243 opinions
1Opinion of the Court
BARNES, Circuit Judge:
Robert Wilcox, pro se, appeals the tax court’s grant of the Commissioner’s motion to dismiss his petition for redetermination for failure to state specific grounds of error in the Commissioner’s calculation of Wilcox’s tax deficiency. We affirm the tax court’s decision and impose the sanctions requested by the Commissioner.
Wilcox reported no income, paid no taxes, and apparently failed to file an income tax return for 1981. Consequently, the Commissioner sent Wilcox a notice of deficiency for 1981. Wilcox petitioned for a redetermination of his tax deficiency. The…
2Cases cited12 opinions
- Cafeteria & Restaurant Workers Union, Local 473 v. McElroySupreme Court of the United States · 1961
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by243 opinions
- Julie Holmgren v. State Farm Mutual Automobile Insurance Company, Julie Holmgren v. State Farm Mutual Automobile Insurance CompanyCourt of Appeals for the Ninth Circuit · 1992
- United States v. David MiddletonCourt of Appeals for the Sixth Circuit · 2001
- Ralph J. Maisano, III and Audrey D. Maisano v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Amwest Mortgage Corporation, Doss & Cavett v. Judith Grady, Grand Capital Mortgage & Investment Co.Court of Appeals for the Ninth Circuit · 1991
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
238 more not listed; retrieve them via the Exa API.