Legal Opinion
Hawkins v. Comm'r
United States Tax Court
Decided September 20, 2007No. 22833-05UnpublishedCited by 1 opinion
1Opinion of the Court
CECIL R. AND CAROL L. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hawkins v. Comm'r
No. 22833-05
United States Tax Court
T.C. Memo 2007-286; 2007 Tax Ct. Memo LEXIS 291; 94 T.C.M. (CCH) 310;
September 20, 2007, Filed
Cecil R. and Carol L. Hawkins, Pro sese.
Michael A. Skeen, for respondent.
Laro, David
DAVID LARO
MEMORANDUM OPINION
LARO, Judge: This case was submitted to the Court fully stipulated pursuant to Rule 122. 1 Petitioners petitioned the Court to redetermine respondent's determination of a $ 7,153 deficiency in their 2003 Federal income tax and a $ 1,415…
2Cases cited7 opinions
- Commissioner v. SchleierSupreme Court of the United States · 1995
- O'Gilvie v. United StatesSupreme Court of the United States · 1996
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Robinson v. CommissionerUnited States Tax Court · 1994
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2007
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mandell v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2008