Legal Opinion

Allnutt v. Comm'r

United States Tax Court

Decided October 18, 2004No. 6133-00Unpublished

1Opinion of the Court

FRED ALLNUTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Allnutt v. Comm'r

No. 6133-00

United States Tax Court

T.C. Memo 2004-239; 2004 Tax Ct. Memo LEXIS 249; 88 T.C.M. (CCH) 372;

October 18, 2004, Filed

Allnutt v. Comm'r, T.C. Memo 2002-311, 2002 Tax Ct. Memo LEXIS 333 (T.C., 2002)

Petitioner's motions for a hearing denied.

Fred Allnutt, pro se.

Bradley C. Plovan, for respondent.

Colvin, John O.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax and penalties as follows:

Additions to tax…

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. BoyleSupreme Court of the United States · 1985
  3. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  4. Roberts v. CommissionerUnited States Tax Court · 1974
  5. Wilkinson v. CommissionerUnited States Tax Court · 1979

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